(1) In imposing a penalty for an offence against this Act or the regulations (or a native vegetation offence), the court is to take into consideration the following (so far as they are relevant)--(a) the extent of the harm caused or likely to be caused by the commission of the offence,(b) the practical measures that may be taken to prevent, control, abate or mitigate that harm,(c) the extent to which the person who committed the offence could reasonably have foreseen the harm caused or likely to be caused by the commission of the offence,(d) the extent to which the person who committed the offence had control over the causes that gave rise to the offence,(e) whether, in committing the offence, the person was complying with orders from an employer or supervising employee,(f) whether the offence was committed for commercial gain.
(2) The court may take into consideration other matters that it considers relevant.