Proceeds of Crime Act 2002
Tax paid before application for order is made
131(1)
The court must reduce the * penalty amount under a * pecuniary penalty order against a person by an amount that, in the court ' s opinion, represents the extent to which tax that the person has paid before the application for the order is made is attributable to the * benefits to which the order relates.
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Hide history noteTax paid after application for order is made
131(1A)
The court may, if it considers that it is in the interests of justice to do so, reduce the *penalty amount under a *pecuniary penalty order against a person by an amount that, in the court ' s opinion, represents the extent to which tax that the person has paid at or after the time the application for the order is made is attributable to the *benefits to which the order relates.
Tax covered by this section
131(2)
Tax covered by this section may be tax payable under a law of the Commonwealth, a State, a Territory or a foreign country.
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