Customs Act 1901
A regulation may make provision enabling a person who is alleged to have committed an offence of strict liability or of absolute liability against this Act to pay to the Commonwealth a penalty specified in a notice (an infringement notice ) as an alternative to prosecution. 243X(2)
The penalty must not exceed either:
(a) one-quarter of the maximum fine that a court could impose on the person as a penalty for that offence; or
(b) subject to subsection (3), whichever of the following applies:
(i) 15 penalty units if the person is an individual;
(ii) 75 penalty units if the person is a body corporate.
Because of subsection 4B(3) of the Crimes Act 1914 , the maximum penalty that may be specified in accordance with paragraph (a) in an infringement notice given to a body corporate may be 5 times greater than the maximum penalty that may be specified in accordance with that paragraph in an infringement notice given to an individual.243X(3)
Paragraph (2)(b) does not apply if:
(a) the penalty for the offence may be determined wholly or partly by reference to:
(i) an amount of duty that may be, or would have been, payable; or
(ii) the value of particular goods; and
(b) it is possible to determine that amount or that value.