(1) A * benefit is not to be taken into account for the purposes of this Subdivision if a pecuniary penalty has been imposed in respect of the benefit under:
(a) this Act; or
(b) Division 3 of Part XIII of the Customs Act 1901 ; or
(c) a law of a Territory; or
(d) a law of a State.
(2) To avoid doubt, an amount payable under a * literary proceeds order is a pecuniary penalty for the purposes of this section.