The well-controlled victory came on the back of an impressive three-point game for the Breakers, as they converted 18 from 34 to close the Taipans out with a strong second-half performance.
The Breakers welcomed back Penney after nine matches out with a back injury, and although quiet by his standards early on, Penney finished strongly, picking up 22 points including three three-pointers.
Oscar Foreman was another to impress from the three-point line for the Breakers, sinking seven from 11 in a game-high 23, and picking up eight defensive rebounds before he fouled out with just over four minutes remaining.
Rick Rickert also got through a power of work, contributing 16 points to the Breakers total as well as working hard under the boards for six rebounds.
Neither team really managed to dominate the first half, with the Breakers shading the first quarter 18-17 then edging out to a 44-39 lead in the closing minutes of the second spell.
The third quarter started with a roar for the Breakers, as they piled on 14 unanswered points before the Taipans managed to trouble the scorers. The Australians fought back, but the Breakers took the quarter 24-13 to lead 68-52 with 10 minutes remaining.
And although the Taipans started the final quarter strongly, with Penney hitting his straps, the Breakers held firm to take the quarter 26-25 and secure the win.
For the Taipans, forward Rich Melzer posted a useful 19, including three three-pointers, while former Tall Black Phill Jones finished strongly with 14 and centre Ian Crosswhite chipped in with 12.
The win gave the Breakers a 2-1 lead over the Taipans this season after they completed a clinical 95-75 home victory in the opening round, but struggled to break the shackles during a 77-64 away defeat last week.
The Breakers' former Australian international Tony Ronaldson came close to a personal milestone with his nine points from the game leaving him only six away from the 10,000 career mark - a milestone reached by only four other players.
It was his 650th league appearance in a career which began nearly 20 years ago. Ronaldson, 37, is in his third season with the Breakers.
Today's win backed up last week's 85-73 victory over the Crocodiles - the Breakers' first in Australia in six attempts this season and gives them a 7-6 win-loss record for the season.
