Document ID: chunk:federal_register_of_legislation:C2018C00169:section:27:p2
Version: federal_register_of_legislation:C2018C00169
Segment Type: section
Provision Reference: s 27 (pt 2/4)
Character Range: 68311–70880

and expenditure:
 (i) where the application relates to a single offence—before, during and after the commission of the offence; or
 (ii) where the application relates to 2 or more offences—before, during and after the offence period.
 (3) The court, in quantifying the value of a benefit for the purposes of this section, may treat as the value of the benefit the value that the benefit would have had if derived at the time when the valuation is being made and, without limiting the generality of this, may have regard to any decline in the purchasing power of money between the time when the benefit was derived and the time when the valuation is being made.
 (4) Where an application is made for a pecuniary penalty order against a person in respect of a single ordinary indictable offence, the following provisions have effect:
 (a) if, at the hearing of the application, evidence is given that the value of the person's property during or after the commission of the offence exceeded the value of the person's property before the commission of the offence, then, for the purposes of subsection 26(1), the court shall, subject to paragraphs (b) and (c) and subsection (7), treat the value of the benefits derived by the person from the commission of the offence as being not less than the amount of the greatest excess;
 (b) if, after evidence of the kind referred to in paragraph (a) is given, the person satisfies the court that the whole of the excess was due to causes unrelated to the commission of the offence, paragraph (a) does not apply to the excess;
 (c) if, after evidence of the kind referred to in paragraph (a) is given, the person satisfies the court that a part of the excess was due to causes unrelated to the commission of the offence, paragraph (a) applies to the excess as if it were reduced by the amount of that part.
 (5) Where an application is made for a pecuniary penalty order against a person in respect of 2 or more ordinary indictable offences, the following provisions have effect:
 (a) if, at the hearing of the application, evidence is given that the value of the person's property at any time during or after the offence period exceeded the value of the person's property before the offence period, then, for the purposes of subsection 26(1), the court shall, subject to paragraphs (b) and (c) and to subsection (7), treat the value of the benefits derived by the person from the commission of the offences as being not less than the amount of the excess;
 (b) if, after evidence of the kind referred to in paragraph (a) is given,