Customs Act 1901
View history note
Hide history noteA 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.
Note:
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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
