South Australian Current Acts South Australian Current Acts121—Reducing penalty amounts and literary proceeds amounts to take
account of tax paid
(1) A court making a
pecuniary penalty order that relates to proceeds of a serious offence, or a
literary proceeds order, against a person under this Part must reduce the
penalty amount or literary proceeds amount under the order by an amount that,
in the court's opinion, represents the extent to which tax that the person has
paid is attributable to the benefits or literary proceeds (as the case
requires) to which the order relates.
(2) The tax may be tax
imposed under a law of the Commonwealth, a State, a Territory or a foreign
country.