Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 7 - MISCELLANEOUS  

PART 7-3 - PENALTIES  

Division 175 - Administrative penalties  

Subdivision 175-B - Penalties for statements  

SECTION 175-20   BASE PENALTY AMOUNT  

175-20(1)    
The base penalty amount under this Subdivision is worked out using this table:

Base penalty amount
Item	Column 1	Column 2
	If the entity is liable to a penalty under section 175-10 in relation to a statement that was false or misleading because of:	the base penalty amount is :
1	intentional disregard of this Act by the entity or its agent	60 penalty units
2	recklessness by the entity or its agent as to the operation of this Act	40 penalty units
3	a failure by the entity or its agent to take reasonable care to comply with this Act	20 penalty units

175-20(2)    
If 2 or more items in that table apply and one of them produces a greater base penalty amount than any of the others, use that item.

175-20(3)    
If, apart from this subsection, the entity would have a base penalty amount because the entity or its agent treated this Act as applying in a particular way, and that way agreed with:

(a)    advice given to the entity or its agent by or on behalf of the Commissioner; or

(b)    general administrative practice under this Act; or

(c)    a statement in a publication approved in writing by the Commissioner;

the base penalty amount is reduced to the extent that it was caused by that treatment.