For offences contained in the Crimes Act 1900 (NSW), proceeds of crime is defined as money or other property that is wholly or partly derived or realised, directly or indirectly, by a person from the commission of a law against the Commonwealth, a State or Territory, or another country.
For offences contained in the Criminal Code Act 1995 (Cth) proceeds of crime is defined as property that is wholly or partly derived or realised, directly or indirectly, by any person from the commission of an offence against the Commonwealth, a State or Territory, or a foreign country, that may be dealt with as an indictable offence – an indictable offence being one which may be referred to a higher court such as the District or Supreme Court, rather than finalised in the Local Court.