Proceeds of Crime Act 2002
CHAPTER 2
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THE CONFISCATION SCHEME
PART 2-5
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LITERARY PROCEEDS ORDERS
Division 2
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Literary proceeds amounts
SECTION 160
Reducing literary proceeds amounts to take account of tax paid
160(1)
The court may reduce the * literary proceeds amount under a * literary proceeds order against a person by an amount that, in the court ' s opinion, represents the extent to which tax that the person has paid is attributable to the * literary proceeds to which the order relates.
160(2)
The tax may be tax payable under a law of the Commonwealth, a State, a Territory or a foreign country.
The court may reduce the * literary proceeds amount under a * literary proceeds order against a person by an amount that, in the court ' s opinion, represents the extent to which tax that the person has paid is attributable to the * literary proceeds to which the order relates.
160(2)
The tax may be tax payable under a law of the Commonwealth, a State, a Territory or a foreign country.
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