BRISBANE, AUSTRALIA - OCTOBER 03: Ryan Matterson of the Eels reacts to the loss after the NRL Qualifying Final match between the Melbourne Storm and the Parramatta Eels at Suncorp Stadium on October 03, 2020 in Brisbane, Australia. (Photo by Jono Searle/Getty Images)

Parramatta Eels star forward Ryan Matterson has been hit by a Grade 1 crusher tackle offence from Sunday night's grand final loss to the Penrith Panthers.

Matterson was the only player placed on report out of the decider, meaning Jarome Luai has escaped for a moment in the first half where he appeared to kick a Parramatta defender who was in the course of making a tackle.

The tackle in question from Matterson occurred shortly after halftime as Dylan Edwards - who went on to win the Clive Churchill Medal - backed into a tackle.

The Penrith fullback found himself caught in an awkward position, with Matterson unable to avoid committing the crusher tackle.

Despite the Grade 1 nature of the offence, it is a third and subsequent offence for Matterson. Under rules applied to the finals series though, all players receive one extra fineable offence at Grade 1 level.

That means Matterson has the option to accept a $4000 fine - the biggest possible under the NRL's judiciary code, set aside specifically for incidents which fit this very particular bill.

Should Matterson wish not to part with $4000, then he can instead accept a three-game ban for the tackle - which is the ban he would have received had this tackle occurred during the regular season with no option to pay a fine.

The lock forward, who was one of the NRL's most in-form players during the second half of the 2022 season, has missed the World Cup squad, so any suspension he receives will need to be served in NRL games at the start of next season.

He will make his decision on whether to accept the $4000 fine, a three-match suspension, or to fight at the judiciary for no charge by midday tomorrow.

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