The word 'benefit' in s 70.2(5)(b) of the Criminal Code Act 1995 (Cth) means net benefit (income less costs of performance), not gross income (total contract value), for the purpose of calculating the maximum penalty for foreign bribery offences by bodies corporate. A sentencing judge who rewards corporate self-reporting both by applying a sentencing discount and by reducing the notional starting point for the fine commits error by double-counting. However, the identification of such error on a Crown appeal does not automatically warrant resentencing where the case is highly fact-specific with limited precedential value.
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