104Court may make commercial benefits penalty order

104 Court may make commercial benefits penalty order application of the Competent Authority, make a commercial benefits penalty order requiring the person to pay a fine not exceeding 3 times the amount estimated by the court to be the gross commercial benefit that: (a) was received or receivable, by the person or by an associate of the person, from the commission of the offence; and (b) for a journey that was interrupted or not commenced because of actions taken by an authorised officer – would have been received or receivable, by the person or by an associate of the person, from the commission of the offence had the journey been completed. (2) In estimating the gross commercial benefit under subsection (1), the court may take into account: (a) benefits of any kind, whether monetary or otherwise; and (b) any other matters it considers relevant, including, for example: (i) the value of any goods involved in the offence; and (ii) the distance over which the goods were or were to be carried. (3) However, the court must disregard any costs, expenses or liabilities incurred by the person or an associate of the person in estimating the gross commercial benefit.