(1) If a civil penalty provision in relation to a superannuation entity is contravened by a person other than a trustee of the entity, a trustee of the entity may, by proceedings in a court of competent jurisdiction, recover from the person, as a debt due to the trustee:
(a) if that or another person has made a profit because of the act or omission constituting the contravention--an amount equal to the amount of that profit; and
(b) if the entity has suffered loss or damage as a result of that act or omission--an amount equal to the amount of that loss or damage;
whether or not:
(c) the first - mentioned person has been convicted of an offence in relation to the contravention; or
(d) a civil penalty order has been made against the first - mentioned person in relation to the contravention.
(2) Proceedings under this section may only be begun within 6 years after the contravention.