A reparation order under s 21B(1)(d) Crimes Act 1914 (Cth) may be made in favour of a victim of the predicate offence where the loss is closely and significantly connected with the conduct constituting the money laundering offence, even though the offender was not charged with the predicate offence. When sentencing for money laundering, the court should have regard to the circumstances of the offence from which the money was derived, including the nature of the predicate offence, the amount of money involved, and the offender's state of knowledge.
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