(1) The court may, on the application of the * responsible authority, vary a * pecuniary penalty order against a person by increasing the * penalty amount if one or more of subsections (2), (2A) or (3) apply. The amount of each increase is as specified in the relevant subsection.
(2) The * penalty amount may be increased if:
(a) the penalty amount was reduced under section 130 to take account of a forfeiture of property or a proposed * forfeiture order against property; and
(b) an appeal against the forfeiture or forfeiture order is allowed, or the proceedings for the proposed forfeiture order terminate without the proposed forfeiture order being made.
The amount of the increase is equal to the value of the property.
(2A) The * penalty amount may be increased if:
(a) the penalty amount was reduced under section 130 to take account of a forfeiture of property or a proposed * forfeiture order against property; and
(b) one of the following orders has been made:
(i) an order under section 73 or 94 excluding an * interest in the property from forfeiture;
(ii) an order under section 77 or 94A (which deal with compensation) directing the Commonwealth to pay an amount to a person in relation to a proportion of an interest in the property that was not derived or realised from the commission of any offence;
(iii) an order under section 102 (which deals with the recovery of property) in relation to an interest in the property.
The amount of the increase is such amount as the court considers appropriate.
(2B) In determining the amount of the increase for the purposes of subsection (2A), the court may have regard to:
(a) if subparagraph (2A)(b)(i) or (iii) applies--the value of the interest, as at the time the order was made; and
(b) if subparagraph (2A)(b)(ii) applies--the amount that the Commonwealth was required to pay; and
(c) any other matter the court considers relevant.
(3) The * penalty amount may be increased if:
(a) the penalty amount was reduced under section 131 to take account of an amount of tax the person paid; and
(b) an amount is repaid or refunded to the person in respect of that tax.
The amount of the increase is equal to the amount repaid or refunded.
(4) The * responsible authority's application may deal with more than one increase to the same * penalty amount.