Australian Capital Territory Numbered Acts Australian Capital Territory Numbered ActsOn application by the person by whom the penalty under a penalty order is payable or the DPP, a relevant court may make an order varying the order to reflect the value of the relevant benefits as reassessed at the time the varying order is made.
Examples
1 The amount of the penalty order is reduced by the value of forfeited property (see s 86 (3) (b)). The order for the forfeiture is overturned by a court in a later proceeding. The relevant court may vary the penalty order to increase the amount of the penalty order by the value of the forfeited property.
2 The amount of the penalty order is reduced by an amount of tax payable by the offender in relation to a benefit (see s 86 (3) (f)). The amount of tax is reduced on a review by the commissioner of taxation. The relevant court may vary the penalty order to increase the amount of the penalty order by the reduced amount of tax.
3 If, in example 2, the amount of the tax payable had been increased on review, the court may vary the penalty order to reduce the amount of the penalty order by the amount of the increased tax.
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).