Queensland Consolidated Acts Queensland Consolidated Acts(1) This section applies if, at the hearing of an application for a proceeds assessment order--
(a) evidence is given that the value of the person's property after an illegal activity was more than the value of the property before the activity; or
(b) evidence is given of the amount of the 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 person from the activity, other than to the extent the court is satisfied the reason for the difference was not related to an illegal activity.
(3) If subsection (1)(b) applies, the court must treat the amount as proceeds derived by the person from an 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 an 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).