actually i think we're both wrong now
![Smile :) :)](/data/emoji/263a.png)
I'm pretty sure the benefit of the doubt rule is like what they call a 'playing condition' in cricket - it's not part of the official rules of rugby league. It is the official rules which define the attacking team as the one having territorial advantage.
The "interpretations" document which I've now read makes various references to "attacking teams" and "attacking players" and if you read it, it is obvious it is referring to the team with the ball, not the team with territorial advantage as defined in the official rules.
In the case of the 'benefit of the doubt' ruling, it says the 'attacking team' but I think the correct interpretation is that it's the team that scores the try. Not the team with the territorial advantage or necessarily the team with the ball at the moment the indiscretion takes place, but the team who has potentially scored the try.
The NRL in their usual incompetence have failed to define things properly in their document (ie what is the attacking team). But from what I remember from discussions and reasons why the rule was introduced the attacking team is referring to the team that scored the try.