Every civil penalty ordered to be paid by a person declared to have breached a provision of this Law, the Regulations or the Rules must be determined having regard to all relevant matters, including--
(a) the nature and extent of the breach; and
(b) the nature and extent of any loss or damage suffered as a result of the breach; and
(ba) without limiting the operation of section 3A(1)(c)(ii)(B) or (C)--the value of any benefit reasonably attributable to the breach that the person or, in the case of a body corporate, any related body corporate, has obtained, directly or indirectly; and
(c) the circumstances in which the breach took place; and
(d) whether the person has engaged in any similar conduct and been found to have breached a provision of this Law, the Regulations or the Rules in respect of that conduct; and
(e) whether the service provider had in place a compliance program approved by the AER or required under the Rules, and if so, whether the service provider has been complying with that program.