161Corporations liable to offences

161 Corporations liable to offences (1) A provision of a law that creates an offence (whether indictable or summary) applies to corporations as well as to individuals. (2) A provision of a law that creates an offence can apply to a corporation even though contravention of the provision is punishable by imprisonment (with or without another penalty). A provision of an Act contains the following penalty: ‘Maximum penalty: 100 penalty units, imprisonment for 1 year or both.’ The provision can apply to a corporation. (3) If a corporation is convicted of an offence and, apart from this subsection, the penalty for the offence is a period of imprisonment only, the court may impose a maximum penalty of— (a) if the period of imprisonment is not longer than 6 months— 50 penalty units; and (b) if the period of imprisonment is longer than 6 months but not longer than 1 year—100 penalty units; and (c) if the period of imprisonment is longer than 1 year but not longer than 2 years—200 penalty units; and (d) if the period of imprisonment is longer than 2 years but not longer than 5 years—500 penalty units; and (e) if the period of imprisonment is longer than 5 years but not longer than 10 years—1 000 penalty units; and (f) if the period of imprisonment is longer than 10 years—1 500 penalty units. Note Section 133 explains the meaning and value of penalty units.