Crimes Legislation Amendment Act (No. 2) 2011 (174 of 2011)

Schedule 2   Proceeds of crime amendments

Part 2   Other proceeds of crime amendments

Proceeds of Crime Act 2002

244   After subsection 131(1)

Insert:

Tax paid after application for order is made

(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.