Section 100 of the Proceeds of Crime Act 2002 (Cth), which governs the disposition of proceeds of sale of forfeited property and permits deduction of the Official Trustee's costs, does not authorise a reduction of the value of an applicant's interest to be declared under s 102. Where forfeited property has been sold, the net proceeds of sale provide an appropriate basis for determining the value of the applicant's interest immediately prior to forfeiture. Interest under s 58 of the Civil Proceedings Act 2011 (Qld) runs from the date of forfeiture.
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