Criminal Property Confiscation Act 2000

The value of the respondent’s unexplained wealth is the amount equal to the difference between —

the total value of the respondent’s wealth; and

the value of the respondent’s lawfully acquired wealth.

For the purposes of subsection (1), the value of any property, service, advantage or benefit that has been given away, used, consumed or discarded, or that is for any other reason no longer available, is the greater of —

its value at the time that it was acquired; and

its value immediately before it was given away, or was used, consumed or discarded, or stopped being available.

The value of any other property, service, advantage or benefit is the greater of —

its value at the time that it was acquired; and

its value on the day that the application for the unexplained wealth declaration was made.

However, when assessing the value of the respondent’s unexplained wealth, the court is not to take account of —

any property that has been confiscated under this Act or any other enactment; or

any property, service, advantage or benefit that was taken into account for the purpose of making an earlier unexplained wealth declaration against the respondent; or

any property, service, advantage or benefit in relation to which a criminal benefits declaration has been made.