Every civil penalty ordered to be paid by a person declared to be in breach of a provision of this Act 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
(c) the circumstances in which the breach took place; and
(d) whether the person has engaged in any similar conduct and been found to be in breach of a provision of this Act in respect of that conduct.