44Considerations for court

1. In determining an appropriate penalty under this subpart, the court must have regard to—

2. the nature and extent of the contravention; and
3. the nature and extent of any loss or damage suffered by any person because of the contravention; and
4. any gains made or losses avoided by the person in contravention; and
5. whether the person in contravention has paid an amount in compensation or taken other steps for reparation or restitution; and
6. the circumstances in which the contravention or other act or omission took place (including whether it was intentional, inadvertent, or caused by negligence); and
7. any previous contraventions of a similar nature; and
8. any other relevant matter.