Abstract
In 2012 the Queensland Government introduced an offender levy. The levy is applied to every offender, other than a child, who is sentenced in a Queensland court. Queensland's offender levy does not form part of the sentence imposed by the court and applies regardless of the offender's circumstances. The levy cannot be waived or reduced. Revenue raised from the levy is directed to consolidated revenue and will help pay for the cost of law enforcement and administration. Drawing on experiences of offender levies in other jurisdictions, this article examines the legitimacy and equity of the Queensland offender levy regime and the law reform process surrounding it.
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