Document ID: chunk:federal_register_of_legislation:C2025C00023:section:205f:p4
Version: federal_register_of_legislation:C2025C00023
Segment Type: section
Provision Reference: s 205F (pt 4/4)
Character Range: 793988–796197

penalty in respect of both or all of those contraventions, but that penalty must not exceed the sum of the maximum penalties that could be imposed if a separate penalty were imposed in respect of each contravention.

Conduct contravening more than one civil penalty provision
 (7) If conduct constitutes a contravention of 2 or more civil penalty provisions, proceedings may be instituted under this section against a person in relation to the contravention of any one or more of those provisions. However, the person is not liable to more than one pecuniary penalty under this section in respect of the same conduct.

Civil enforcement of penalty
 (8) A pecuniary penalty is a civil debt payable to the Commonwealth. The Commonwealth may enforce the civil penalty order as if it were an order made in civil proceedings against the person to recover a debt due by the person. The debt arising from the order is taken to be a judgment debt.

Meaning of annual turnover
 (9) For the purposes of this section, the annual turnover of a body corporate, during the turnover period, is the sum of the values of all the supplies that the body corporate, and any body corporate related to the body corporate, have made, or are likely to make, during that period, other than the following supplies:
 (a) supplies made from any of those bodies corporate to any other of those bodies corporate;
 (b) supplies that are input taxed;
 (c) supplies that are not for consideration (and are not taxable supplies under section 72‑5 of the A New Tax System (Goods and Services Tax) Act 1999);
 (d) supplies that are not made in connection with an enterprise that the body corporate carries on.
 (10) For the purposes of subsection (9), it is immaterial whether the supplies were made, or are likely to be made, within or outside Australia.
 (11) Expressions used in subsections (9) and (10) that are also used in the A New Tax System (Goods and Services Tax) Act 1999 have the same meaning in those subsections as they have in that Act.
 (12) The question whether 2 bodies corporate are related to each other is to be determined for the purposes of subsection (9) in the same way as for the purposes of the Corporations Act 2001.