Document ID: chunk:federal_register_of_legislation:C2018A00147:clause:1_97
Version: federal_register_of_legislation:C2018A00147
Segment Type: clause
Provision Reference: sch 1 cl 97
Character Range: 113108–113590

97  At the end of subsection 314AEA(1)
Add:
 ; and (d) in any case—details of any discretionary benefits (however described) received by, or on behalf of, the entity from the Commonwealth, a State or a Territory during the financial year.
Civil penalty:
The higher of the following:
 (a) 60 penalty units;
 (b) if there is sufficient evidence for the court to determine the amount, or an estimate of the amount, not disclosed in accordance with subsection (1)—3 times that amount.