(a) in one or more proceedings under section 26, the Federal Court finds
that a person has contravened one or more civil penalty provisions; and
(b) the Court is satisfied that the person has obtained (whether directly
or indirectly) a financial benefit that is reasonably attributable to
any or all of those contraventions;
the Court may, on the application of the ACA, make an order directing the person to pay to the Commonwealth an amount up to the amount of the financial benefit.