Schedule 2Penalty notice offences

# Schedule 2 Penalty notice offences Schedule 2 Penalty notice offences section 40 | Column 1 | Column 2 | Column 3 | | Provision | Penalty—individuals | Penalty—corporation | | Offences under the Act | | Section 12(1) | $2,200 | $2,200 | | Section 14(1) | $2,200 | $2,200 | | Section 14(1A) | $1,100 | $5,500 | | Section 61(2) | $1,100 | $2,200 | | Section 64(1) and (2) | $1,100 | $2,200 | | Section 64(2A) and (2C) | $1,100 | $2,200 | | Section 66(1) | $550 | $1,100 | | Section 74A(1) | $2,200 | $4,400 | | Section 75(1) | $1,100 | $2,200 | | Section 115(2) | $1,100 | $5,500 | | Section 115(2B) | $1,100 | $5,500 | | Section 148 | – | $220 | | Section 154(1) | $1,100 | $2,200 | | Section 177T(4) | $2,200 | $2,200 | | Section 177ZB | $2,200 | $2,200 | | Section 209(4) | – | $220 | | Section 219(1), (2) and (3) | $110 | $220 | **sch 2:** Am 2023 No 45, Sch 5.2\[2\]; 2024 No 65, Sch 4\[2\] \[3\]; 2025 No 14, Sch 3.1\[4\]; 2025 (505), Sch 2\[7\].