99—Determining penalty amounts
The amount that a person is ordered to pay under a pecuniary penalty order
(the "penalty amount") is determined by—
(a) in
the case of an application under section 95(1)—
(i)
assessing under this Subdivision the total value of the
benefits the person derived from—
(A) the commission of the serious offence;
and
(B) the commission of any other offence
that constitutes unlawful activity; and
(ii)
subtracting from the total value the sum of the
reductions (if any) in the penalty amount under sections 107 and 108; or
(b) in
the case of an application under section 95(2)—assessing the value
of the instrument (as at the time of assessment) and subtracting from the
value the sum of the reductions (if any) in the penalty amount under
sections 107 and 108.