Queensland Consolidated Acts(1) The value of a penalty unit is—
(a) for the State Penalties Enforcement Act 1999 or an infringement notice under that Act, other than an infringement notice for an offence against a local law—$100; or
(b) for a local law, or an infringement notice under the State Penalties Enforcement Act 1999 for an offence against a local law—the amount, not more than $100, prescribed under a regulation; or
(c) in any other case, for this or another Act—$100.
(2) If an Act expresses a penalty or other matter as a number (whether whole or fractional) of penalty units, the monetary value of the penalty or other matter is the number of dollars obtained by multiplying the value of a penalty unit by the number of penalty units.
(3) If an order of a court expresses a penalty or other matter as a monetary value, the number of penalty units is to be calculated by dividing the monetary value by the value of a penalty unit as at the time the order is made.
(4) For the purposes of this or another Act a reference to a penalty of a specified number of penalty units is a reference to a fine of that number of penalty units.
Example—
'Maximum penalty—10 penalty units' means the offender is liable to a maximum fine of 10 penalty units.