100—Evidence the court is to consider in assessing the value of benefits
In assessing the value of benefits that a person has derived from the
commission of a serious offence or serious offences, the court must have
regard to the evidence before it concerning—
(a) the
money, or the value of property other than money, that, in connection with the
commission of the offence or offences, came into the possession or under the
control of—
(i)
the person; or
(ii)
another person at the person's request or direction; and
(b) the
value of any other benefit that, in connection with the commission of the
offence or offences, was provided to—
(i)
the person; or
(ii)
another person at the person's request or direction or in
accordance with an arrangement entered into by the person; and
(c) if
any of the illegal activity consisted of doing an act or thing in relation to
a drug—
(i)
the market value, at the time of the offence, of similar
or substantially similar drugs; and
(ii)
the amount that was, or the range of amounts that were,
ordinarily paid for the doing of a similar or substantially similar act or
thing; and
(d) the
value of the person's property before, during and after the commission of the
offence or offences; and
(e) the
person's income and expenditure before, during and after the commission of the
offence or offences; and
(f) any
other matter the court considers relevant.