Queensland Consolidated Acts

CRIMINAL PROCEEDS CONFISCATION ACT 2002 - SECT 83

83 How particular amounts may be treated

(1) This section applies if the court makes a finding of serious crime related activity in relation to a person under section 78 (1) and—

(a) evidence is given that the value of the relevant person’s property at the end of the period of 6 years mentioned in section 78 (1) was more than the value of the relevant person’s property at the start of the period; or

(b) evidence is given of the amount of the relevant person’s expenditure within the 6 years before the day the application for the order was made.

(2) If subsection (1) (a) applies, the court must treat the difference as proceeds derived by the relevant person from illegal activity, other than to the extent the court is satisfied the reason for the difference was not related to illegal activity.

(3) If subsection (1) (b) applies, the court must treat the amount as proceeds derived by the relevant person from illegal activity, other than to the extent the court is satisfied the expenditure was funded from income, or amounts from other sources, not related to illegal activity.

(4) The court must not take expenditure into account under subsection (3) to the extent the court is satisfied it resulted in the acquisition of property the value of which is taken into account under subsection (2) .