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