Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 2/2)
Character Range: 1298419–1299226

is the amount of the penalty.
 (2) Otherwise, use this formula:
where:
BPA is the *base penalty amount.
increase % is the percentage increase (if any) under section 284‑220.
reduction % is the percentage reduction (if any) under section 284‑225.

284‑90  Base penalty amount
 (1) The base penalty amount under this Subdivision is worked out using this table and subsections (1A) to (2), and section 284‑224 if relevant:

Base penalty amount
Item                 In this situation:                                                                                                                                                                                                                                                                                                            The base penalty amount is: