(1) This section applies to the assessment of the value of benefits derived by an offender from the commission of a serious offence (or serious offences).
Note Commission , of a serious offence, includes the alleged commission of the offence (see s 79).
(2) The value of the benefits derived from the offence (or offences) is taken to include the following:
(a) the value of all of the offender's property on the day the application was made;
(b) the value of any other property held by the offender within the shorter of the following periods:
(i) between the day the offence (or the earliest offence) was committed and the day the application was made;
(ii) 6 years immediately before the day the application was made;
(c) the value of any narcotic substance to which the offence (or offences) relate;
Note For the valuation of narcotic substances, see s 93 (3) and (4).
(d) all of the person's expenditure during the relevant period under paragraph (b) (other than expenditure to the extent that it resulted in the acquisition of property mentioned in paragraph (a) or (b)).
(3) However, subsection (2) does not apply to particular property if the offender satisfies the court that the property—
(a) was lawfully acquired by the offender; and
(b) is not tainted property in relation to any offence against a territory law, or a law of the Commonwealth, a State, another Territory or a foreign country.
Note For the meaning of in relation to , see dict.
(4) Also, subsection (2) does not apply to particular expenditure if the offender satisfies the court that the expenditure—
(a) was derived from property or benefits lawfully acquired by the offender; and
(b) the property from which the expenditure was derived is not tainted property in relation to any offence against a territory law, or a law of the Commonwealth, a State, another Territory or a foreign country.
(5) For subsection (2) (b) (i), if a serious offence was committed over more than 1 day, the reference in the subparagraph to the day the offence was committed is a reference to the day the offence was begun to be committed.
(6) This section does not apply in relation to a penalty order relating only to artistic profits.