根据《犯罪所得法》（2003 年）和《犯罪所得法修正案》（2004 年），副检察长可对被告人的污点资产强制适用没收令，并/或对被告人的犯罪所得利益强制 适用罚款令，（《犯罪所得法》第 11 节第 1 款，《犯罪所得法修正案》第 3 节）可将基于价值的没收视作“向政府支付费用”（《犯罪所得法》第 33 节）。所有 类型的没收都严格基于对被告人“严重罪行”的定罪。“污点资产”是指用于或企图用于严重罪行或与其相关的资产或该犯罪所得 （《犯罪所得法》第 3 节第 1 款）。犯罪“所得”是指直接从严重罪行所取得或 实现的资产随后接连转化、转变或混合的资产，以及自实施犯罪以来任何时候 从该资产所获得或实现的收入、资本或其他经济收益，无论该资产是位于库克 群岛，还是位于其他地方（《犯罪所得法》第 3 节第 1 款）。“严重罪行”包括 被处以不低于 12 个月监禁或被处以高于 5,000 美元罚款的所有罪行（《犯罪所 得法》第 3 节第 1 款），涵盖所有相关罪行，实施第三章的要求。 警方可在获得根据《犯罪所得法》第 35 节第 1 款和第 85 节规定开出搜查证的 基础上，开展身份识别和追踪。法院可能还会根据警官申请，要求金融机构提 供“资产追踪文件”（《犯罪所得法》第 79 节）。根据《犯罪所得法》第 87 节 规定，副检察长可向法院申请针对金融机构的监察令。 可根据《犯罪所得法》第 50 节对财产实行冻结。可根据《犯罪所得法》第 43 节对财产实行扣押。 除《犯罪所得法》的条款之外，《刑事诉讼法》（1980-1981 年）（第 96 节）也 可用于查明和扣押犯罪所得。 副检察长担任扣押、冻结和没收财产的管理者（《犯罪所得法》第 3、40、46 和 54 节）。检察长亦可另行指定一人担任管理者（《犯罪所得法》第 102 节）。《金融交易报告法》（2004 年）授权金融情报股要求金融机构提供信息并与执 法机关分享（《金融交易报告法》第 30 节）。《金融交易报告法》取代银行保密 法（第 35 节）。 《犯罪所得法》第 20 和 53 节保护善意第三方的权利。
The Proceeds of Crime Act 2003 (POCA) and the Proceeds of Crime Amendment Act 2004 provide for the mandatory application by the Solicitor General of a forfeiture order against tainted property of the accused and/or a pecuniary penalty order against the accused for benefits derived by him/her from the commission of the offence (section 11 (1) of the POCA, section 3 of the Proceeds of Crime Amendment Act 2004). Value-based confiscation is possible as “a payment to the Crown” (section 33 of POCA). All types of confiscation are strictly based on the conviction of the accused of “serious offences”. “Tainted property” is property used in or intended to be used in or in connection with a serious offence, or proceeds of that offence (section 3 (1) of POCA). “Proceeds” of an offence means property into which any property derived or realized directly from a serious offence was later successively converted, transformed or intermingled, as well as income, capital or other economic gains derived or realized from such property at any time since the commission of the offence, whether the property is situated in the Cook Islands or elsewhere (section 3 (1) of POCA,). “Serious offences” include all offences that are punishable by imprisonment for not less than 12 months or the imposition of a fine of more than $5,000 (section 3 (1) of the Act), which covers all the relevant offences, implementing the requirements of chapter III. Identification and tracing can be conducted by police based on search warrants issued under sections 35 (1) and 85 of POCA. The court may also require financial institutions to produce “property tracking documents” based on the application by a police officer (section 79 of POCA). Section 87 of POCA allows the Solicitor General to apply to the Court for monitoring orders for financial institutions. Freezing can be conducted based on section 50 of POCA. Seizure can be done based on section 43. Besides the provisions of the Act, the provisions of the Criminal Procedure Act 1980-1981 (section 96) can be used additionally to identify and seize the proceeds of crime. The Solicitor General acts as administrator of the seized, restrained and forfeited property (sections 3, 40, 46 and 54 of POCA). The Attorney General may also appoint another person to act as administrator (section 102 of POCA). The Financial Transactions Reporting Act 2004 (FTRA) gives powers to the financial intelligence unit to request information from financial institutions and share it with law enforcement authorities (section 30 of the Act). Bank secrecy laws have been superseded by the FTRA (section 35). Rights of bona fide third parties are afforded protection by sections 20 and 53 of POCA.