Div Division 2.1Pecuniary penalty orders

## Division 2.1 Pecuniary penalty orders (1) Subject to subregulation (2), for paragraph (e) of the definition of authorised officer in section 338 of the Act, a person engaged under the Public Service Act 1999 who is performing duties in the Australian Taxation Office and who is authorised by the Commissioner of Taxation for the purposes of that paragraph is specified for the purposes of the Act. (3) To avoid doubt, subregulation (1) applies to the use of the term ‘authorised officer’ in the definition of person assisting in section 338 of the Act. For the definition of corresponding law in section 338 of the Act, each of the following laws is declared to be a law that corresponds to the Act: (1) Subject to subregulation (2), for paragraph (b) of the definition of enforcement agency in section 338 of the Act, the Australian Taxation Office is specified as a revenue agency for the purposes of the Act. For the definition of interstate forfeiture order in section 338 of the Act, each of the following kinds of order is declared to be within that definition: (aa) order, under subsection 29(1) of the Criminal Assets Recovery Act 1990 of New South Wales, declaring that an interest in property is available to satisfy a proceeds assessment order or unexplained wealth order; (ba) order, under subsection 32(2) of the Confiscation of Proceeds of Crime Act 1989 of New South Wales, declaring that specified property is available to satisfy a drug proceeds order; (c) forfeiture order under Division 1 of Part 3, and civil forfeiture order under Part 4, of the Confiscation Act 1997 of Victoria; (db) declaration, under subsection 36(1) of the Confiscation Act 1997 of Victoria, that property has been forfeited under section 35 of that Act; (dd) declaration, under subsection 36GB(1) of the Confiscation Act 1997 (Vic.), that property has been forfeited under section 36GA of that Act; (de) declaration, under subsection 40ZB(3) of the Confiscation Act 1997 (Vic.), that property has been forfeited under section 40ZA of that Act; (eaa) serious drug offender confiscation order under section 93ZZB of the Criminal Proceeds Confiscation Act 2002 of Queensland; (ea) tainted property substitution declaration under subsection 153D(1) of the Criminal Proceeds Confiscation Act 2002 of Queensland; (f) forfeiture order made under section 8 or 9 of the Criminal Assets Confiscation Act 1996 of South Australia (that is continued in force under item 11 of Schedule 1 of the Criminal Assets Confiscation Act 2005 of South Australia); (fb) instrument substitution declaration under section 48 of the Criminal Assets Confiscation Act 2005 of South Australia; (fc) declaration that particular property has been forfeited under section 77 of the Criminal Assets Confiscation Act 2005 of South Australia; (g) crime‑used property substitution declaration under section 22 of the Criminal Property Confiscation Act 2000 of Western Australia; (i) forfeiture order under subsection 10(1) of the Crimes (Confiscation of Profits) Act 1988 of Western Australia that is continued in effect under subsection 7(1) of the Criminal Property Confiscation (Consequential Provisions) Act 2000 of Western Australia; (ia) confiscable property declaration under subsection 28(1) of the Criminal Property Confiscation Act 2000 of Western Australia; (k) forfeiture order under subsection 54(1), 59(2) or 67(2) of the Confiscation of Criminal Assets Act 2003 of the Australian Capital Territory; (l) crime‑used property substitution declaration under subsection 81(2) of the Criminal Property Forfeiture Act of the Northern Territory; (m) declaration that property specified in an application that is not owned by the respondent is available for forfeiture under subsection 92(1) of the Criminal Property Forfeiture Act of the Northern Territory; (n) declaration that property has been forfeited under subsection 94(4) of the Criminal Property Forfeiture Act of the Northern Territory; (o) order that property is forfeit to the Territory under subsection 96(1) or section 97, 99, 100 or 101 of the Criminal Property Forfeiture Act of the Northern Territory. For the definition of interstate pecuniary penalty order in section 338 of the Act, each of the following kinds of order is declared to be within that definition: (ab) proceeds assessment order or unexplained wealth order under subsection 31B(4) of the Criminal Assets Recovery Act 1990 of New South Wales; (b) pecuniary penalty order under subsection 24(1) of the Confiscation of Proceeds of Crime Act 1989 of New South Wales and drug proceeds order under subsection 29(1) of that Act; (f) pecuniary penalty order under paragraph 9(4)(b) of the Criminal Assets Confiscation Act 1996 of South Australia (that is continued in force under item 11 of Schedule 1 of the Criminal Assets Confiscation Act 2005 of South Australia); (ha) criminal benefits declaration under subsection 17(1) of the Criminal Property Confiscation Act 2000 of Western Australia; (i) crime‑used property substitution declaration under section 22 of the Criminal Property Confiscation Act 2000 of Western Australia; (j) pecuniary penalty order under subsection 15(1) of the Crimes (Confiscation of Profits) Act 1988 of Western Australia that is continued in effect under subsection 7(1) of the Criminal Property Confiscation (Consequential Provisions) Act 2000 of Western Australia; (l) penalty order under subsection 84(1) or 85(1) of the Confiscation of Criminal Assets Act 2003 of the Australian Capital Territory; (m) unexplained wealth declaration under subsection 71(1) of the Criminal Property Forfeiture Act of the Northern Territory; (n) criminal benefit declaration under subsection 75(1) or 76(1) of the Criminal Property Forfeiture Act of the Northern Territory; (o) crime‑used property substitution declaration under subsection 81(2) of the Criminal Property Forfeiture Act of the Northern Territory For the definition of interstate restraining order in section 338 of the Act, each of the following kinds of order is declared to be within that definition: (aa) order pending forfeiture under subsection 22(2) of the Confiscation of Proceeds of Crime Act 1989 of New South Wales; (ab) confirmation of a freezing notice under subsection 42L(1) of the Confiscation of Proceeds of Crime Act 1989 of New South Wales; (f) restraining order under section 15 of the Criminal Assets Confiscation Act 1996 of South Australia (that is continued in force under item 11 of Schedule 1 of the Criminal Assets Confiscation Act 2005 of South Australia); (i) restraining order made under subsection 20(7) of the Crimes (Confiscation of Profits) Act 1988 of Western Australia that is continued in effect under subsection 7(1) of the Criminal Property Confiscation (Consequential Provisions) Act 2000 of Western Australia; (k) restraining order under subsection 30(2) or 31(2) of the Confiscation of Criminal Assets Act 2003 of the Australian Capital Territory; (l) restraining order under subsection 43(1) or (2) or 44(1) of the Criminal Property Forfeiture Act of the Northern Territory. For paragraph (b) of the definition of narcotic substance in section 338 of the Act, the following substances are specified: (a) a substance that is a narcotic drug within the meaning given by section 3 of the Crimes (Traffic in Narcotic Drugs and Psychotropic Substances) Act 1990; (b) a substance that is a psychotropic substance within the meaning given by section 3 of the Crimes (Traffic in Narcotic Drugs and Psychotropic Substances) Act 1990; > Note: In addition to the substances specified in regulation 8, a substance that is a narcotic substance within the meaning of the Customs Act 1901 is a narcotic substance for the purposes of the Proceeds of Crime Act 2002—see paragraph (a) of the definition of narcotic substance in section 338 of the Act and regulation 3 and the Schedule to the Customs (Narcotic Substances) Regulations. For paragraph (h) of the definition of serious offence in section 338 of the Act, the following indictable offences are specified: (v) section 73.9 (providing or possessing a travel or identity document issued or altered dishonestly or as a result of threats); (vi) section 73.10 (providing or possessing a travel or identity document to be used by a person who is not the rightful user); (xvia) section 272.10 (aggravated offence—child with mental impairment or under care, supervision or authority of defendant); (xviii) section 272.12 (sexual intercourse with young person outside Australia—defendant in position of trust or authority); (xix) section 272.13 (sexual activity (other than sexual intercourse) with young person outside Australia—defendant in position of trust or authority); (xxv) section 273.5 (possessing, controlling, producing, distributing or obtaining child pornography material outside Australia); (xxvi) section 273.6 (possessing, controlling, producing, distributing or obtaining child abuse material outside Australia); (xxxii) section 471.17 (possessing, controlling, producing, supplying or obtaining child pornography material for use through a postal or similar service); (xxxiv) section 471.20 (possessing, controlling, producing, supplying or obtaining child abuse material for use through a postal or similar service); (xl) section 474.20 (possessing, controlling, producing, supplying or obtaining child pornography material for use through a carriage service); (xlii) section 474.23 (possessing, controlling, producing, supplying or obtaining child abuse material for use through a carriage service); (xliva) section 474.25B (aggravated offence—child with mental impairment or under care, supervision or authority of defendant); (xiii) subsection 132AR(1) (distributing, importing or communicating copies after removal or alteration of electronic rights management information); The responsible authority may represent the Commonwealth in proceedings relating to an application for an order under section 102 or 103 of the Act. (1) An applicant for an order under section 102 or 103 of the Act must give written notice to the responsible authority of both the application and the grounds on which the order is sought. (2) The responsible authority must give the applicant notice of any grounds on which it proposes to contest the application. (2) For subsection 144(2) of the Act, the certificate may be registered in a court having jurisdiction with respect to the recovery of debts of an amount equal to the amount of the pecuniary penalty order, by filing it in that court. (2) For subsection 171(2) of the Act, the certificate may be registered in a court having jurisdiction with respect to the recovery of debts of an amount equal to the amount of the literary proceeds order, by filing it in that court. (a) an office held by a person who is a presidential member of the Administrative Appeals Tribunal established under the Administrative Appeals Tribunal Act 1975; (b) an office held by a person who is a non‑presidential member of that Tribunal who is enrolled as a legal practitioner of the High Court, of another federal court or of the Supreme Court of a State or Territory, and has been enrolled for at least 5 years. (a) persons who have held the office of judge in the Supreme Court, District Court or County Court of a State or Territory and have stated, in writing, willingness to be an approved examiner; (1) For the definition of unexplained wealth legislation in section 338 of the Act, the unexplained wealth legislation of New South Wales is Division 2 of Part 3 of the Criminal Assets Recovery Act 1990 of New South Wales, and the other provisions of that Act that relate to that Division. > Note: Section 6 of that Act (which defines serious crime related activity) is an example of a provision that relates to Division 2 of Part 3 of that Act because Division 2 refers to that term. (2) For the definition of unexplained wealth legislation in section 338 of the Act, the unexplained wealth legislation of the Northern Territory is Division 1 of Part 6 of the Criminal Property Forfeiture Act of the Northern Territory, and the other provisions of that Act that relate to that Division. > Note: Section 100 of that Act (which allows a court to order that restrained property is forfeit to the Northern Territory if an unexplained wealth declaration has been made against a person who owns or effectively controls the property) is an example of a provision that relates to Division 1 of Part 6 of that Act because it relates to unexplained wealth declarations (which are made under that Division). For paragraph 288(1)(a) of the Act, there is payable to the Official Trustee an amount equal to the amount of costs, charges and expenses incurred in connection with the Official Trustee’s exercise of powers and performance of functions or duties under the Act or under Part VI of the Mutual Assistance Act. For paragraph 288(1)(b) of the Act, the amount of remuneration payable to the Official Trustee in respect of the Official Trustee’s exercise of powers and performance of functions or duties is $62.50 for each period of 15 minutes, or part of 15 minutes. (1) For subsection 296(2) of the Act, the following amounts credited to the Confiscated Assets Account are to be identified as distributable funds: (a) amounts mentioned in paragraph 296(1)(b) of the Act, other than amounts to be paid under an interstate forfeiture order or interstate pecuniary penalty order; (2) For subsection 296(2) of the Act, the following amounts credited to the Confiscated Assets Account are to be identified as suspended funds: (a) amounts mentioned in paragraph 296(1)(b) of the Act that are to be paid under an interstate forfeiture order or interstate pecuniary penalty order; (3) For paragraph 297(f) of the Act, the annual management fee of $272 500 is specified for the 2016 calendar year and each later calendar year. (4) The fee specified in subregulation (3) is payable within 28 days after 27 December in the year to which the fee relates. (5) A fee mentioned in this regulation is the price of the taxable supply within the meaning of the A New Tax System (Goods and Services Tax) Act 1999. (2) As soon as practicable after narcotic‑related goods (other than narcotic goods) are condemned or are taken to be condemned, an AFP member must give notice in writing to the Official Trustee if the member considers that the condemned goods are property in respect of which a claim may be made under the equitable sharing program. > property means money, proceeds or an amount, as the case requires, mentioned in paragraph 296(3)(a), (c), (e), (f), (g), (n), (o) or (p) of the Act. the responsible authority must give notice in writing to the Official Trustee if the responsible authority considers that the property is property in respect of which a claim may be made under the equitable sharing program. (b) considers that a claim may be made under the equitable sharing program in respect of any amount that is, or may be, paid into the Confiscated Assets Account as a result of the order; the responsible authority must, as soon as practicable after making the application, give notice in writing to the Official Trustee accordingly.