(1) An indictable offence against a provision (the basic offence provision ) of this Subdivision (except sections 132AL and 132AM) relating to an infringing copy is an aggravated offence if the infringing copy was made by converting a work or other subject - matter from a hard copy or analog form into a digital or other electronic machine - readable form.
(2) An aggravated offence is punishable on conviction by a fine of not more than 850 penalty units or imprisonment for not more than 5 years, or both.
Note: A corporation may be fined up to 5 times the amount of the maximum fine (see subsection 4B(3) of the Crimes Act 1914 ).
(3) To prove an aggravated offence, the prosecution must prove that the defendant was reckless with respect to the circumstance that the infringing copy was made by converting a work or other subject - matter from a hard copy or analog form into a digital or other electronic machine - readable form.
Note: The prosecution must also prove all the physical and fault elements of the offence against the basic offence provision.
(4) If the prosecution intends to prove an aggravated offence, the charge must allege that the infringing copy was made by converting a work or other subject - matter from a hard copy or analog form into a digital or other electronic machine - readable form.