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 175-25  

175-25   INCREASE IN PENALTY  
Increase the amount by 20% of the base penalty amount if:

(a)    the entity took steps to prevent or obstruct the Commissioner from finding out about the false or misleading nature of the relevant statement; or

(b)    the entity:

(i) became aware of the false or misleading nature of the relevant statement made to the Commissioner or another entity after the statement had been made; and

(ii) did not tell the Commissioner or other entity about it within a reasonable time; or

(c)    the entity had previously been liable to a penalty under this Subdivision.