Anti‑avoidance
108 Anti‑avoidance
A person contravenes this subsection if:
the person, either alone or with one or more other persons:
enters into a scheme; or
begins to carry out a scheme; or
carries out a scheme; and
the person does so for the sole or dominant purpose of avoiding the application of Division 3 in relation to any person or persons (whether or not those persons are the same persons mentioned in paragraph (a)); and
as a result of that scheme or part of that scheme, a person avoided the application of Division 3.
Contravention of this subsection is also a ground for cancellation of a licence (see paragraph 73(1)(f)).
Fault‑based offence
A person commits an offence if the person contravenes subsection (1).
Penalty: 1,200 penalty units.
Civil penalty provision
A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 2,400 penalty units.
In this section:
scheme means the following:
any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings;
any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.
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