Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A person who commits an offence against this Act is punishable on conviction by a penalty not exceeding the penalty applicable to the offence.
(2) If:
(a) a person commits an offence against this Act in the person's capacity as trustee of a registrable superannuation entity; and
(b) the penalty applicable to the offence is, or includes, a fine;
then, in determining the fine for the offence, the court must take into account the impact that the fine under consideration would have on the beneficiaries of the entity.