MIGRATION - determination of appropriate penalties for respondents' contraventions of s 140Q of the Migration Act 1958 (Cth) - first respondent sponsored four employees' 457 visas - second respondent at all times sole director and ultimate shareholder of first respondent - where respondents' conduct involved calculated, systematic, repeated and callous infringements of the conditions of visa sponsorship and employee rights - where respondents' conduct involved numerous breaches of underpaying wages by recovering a portion of them from employees and failing to pay hours of overtime worked - breaches accepted to be of the most serious kind - assessment of penalties not constrained by the penalty for a single contravention, Migration Act s 486V(2) - totality principle applied - restitution payments ordered
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