Document ID: chunk:federal_register_of_legislation:C2018C00169:section:26:p2
Version: federal_register_of_legislation:C2018C00169
Segment Type: section
Provision Reference: s 26 (pt 2/2)
Character Range: 64582–65927

allowed or the proceedings for the proposed forfeiture order terminate without the proposed forfeiture order being made;
the DPP may apply to the court for a variation of the pecuniary penalty order to increase the penalty amount by the value of the property and the court may, if it considers it appropriate to do so, vary the order accordingly.
 (7) Where:
 (a) a court makes a pecuniary penalty order against a person in relation to an offence;
 (b) in calculating the penalty amount, the court took into account, in accordance with subsection (4), an amount of tax paid by the person; and
 (c) an amount is repaid or refunded to the person in respect of that tax;
the DPP may apply to the court for a variation of the pecuniary penalty order to increase the penalty amount by the amount repaid or refunded and the court may, if it considers it appropriate to do so, vary the order accordingly.
 (8) An amount payable by a person to the Commonwealth in accordance with a pecuniary penalty order is a civil debt due by the person to the Commonwealth.
 (9) A pecuniary penalty order against a person may be enforced as if it were an order made in civil proceedings instituted by the Commonwealth against the person to recover a debt due by the person to the Commonwealth and the debt arising from the order shall be taken to be a judgment debt.