In Mason v Harrington Corporation Pty Ltd [2007] FMCA 7, Federal Magistrate Mowbray listed factors that had been taken into consideration by the Federal Court in several different underpayment matters in determining a penalty. These included:
- the nature and extent of the conduct
- the nature and extent of any loss or damage
- whether there had been similar previous conduct by the respondent
- whether the breaches were properly distinct or arose out of one course of conduct
- the deliberateness of the breaches
- the extent to which senior management was involved in the breach
- the corporation’s contrition, corrective action and cooperation with enforcement authorities
- general deterrence.
