Commentary on Sections Section 83 – Civil penalties
149.When determining whether to impose a civil penalty on any person, and the amount of any civil penalty, the Commissioner must have regard to the seriousness of the matter for which the penalty is being imposed, the circumstances of the person against whom the penalty is to be imposed, and the need to prevent the continuation or repetition of the failure to comply with a relevant requirement. The Commissioner is not prevented from having regard to other matters.
150.This section also sets the maximum amount of a civil penalty.