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.

The penalty must not exceed either:

one‑quarter of the maximum fine that a court could impose on the person as a penalty for that offence; or

subject to subsection (3), whichever of the following applies:

15 penalty units if the person is an individual;

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.

Paragraph (2)(b) does not apply if:

the penalty for the offence may be determined wholly or partly by reference to:

an amount of duty that may be, or would have been, payable; or

the value of particular goods; and

it is possible to determine that amount or that value.