Commonwealth Consolidated Acts

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PROCEEDS OF CRIME ACT 2002 - SECT 160

Reducing literary proceeds amounts to take account of tax paid

  (1)   The court may reduce the * literary proceeds amount under a * literary proceeds order against a person by an amount that, in the court's opinion, represents the extent to which tax that the person has paid is attributable to the * literary proceeds to which the order relates.

  (2)   The tax may be tax payable under a law of the Commonwealth, a State, a Territory or a foreign country.



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