Dickson v Commissioner of the Australian Federal Police

The appeal concerned an application by the Commissioner of the Australian Federal Police for a pecuniary penalty order against Mr Dickson under the *Proceeds of Crime Act 2002* (Cth). Mr Dickson sought to challenge the validity of the order and the regime under which it was made. The appeal was heard by Macfarlan and Brereton JJA in the Court of Appeal of the Supreme Court of New South Wales.

The primary legal issues before the Court were whether the Commissioner's originating process satisfied the requirements for an application and written notice for a pecuniary penalty order under sections 134 and 136 of the *Proceeds of Crime Act 2002*, and whether the Court was permitted to value taxation benefits derived from the commission of offences when determining the amount of a pecuniary penalty under section 121 of the Act. The constitutional validity of the pecuniary penalty order regime was also challenged.

The Court determined that the originating process sufficiently met the statutory requirements for an application and notice. Regarding the valuation of taxation benefits, the Court held that section 121 of the Act contemplated the inclusion of such benefits in the calculation of a pecuniary penalty, as these represented a financial advantage gained from criminal conduct. The Court found no constitutional impediment to this approach.

The application for leave to appeal was dismissed, with costs awarded to the Commissioner.