As we observed earlier, there is a wide disparity in the sentences under Australian OHS Acts for breaches of duties of care. The tables below compare the fines and periods of imprisonment for such offences. The first table shows the maximum fine in each jurisdiction for a breach without specified aggravating factors (the highest fine is 10 times greater than the lowest). The second table shows the maximum if there is an aggravating factor (again, the highest fine is 10 times greater than the lowest). The third table shows the maximum periods of imprisonment that may be imposed, which vary from six months to seven years.