Persons must report avoidance arrangements
14 Persons must report avoidance arrangements
This section applies if—
a person (the non-complying person) has supplied, or intends to supply, to another person, an individual to undertake work; and
the other person (the client) is aware, or ought reasonably to be aware, the supply or intended supply by the non-complying person is an avoidance arrangement.
As soon as practicable after the client becomes aware, or ought reasonably to have become aware, of the matter mentioned in subsection (1)(b), the client must, unless the client has a reasonable excuse, give the Commissioner the following information in writing:
the name of the non-complying person;
a brief description of the avoidance arrangement. Maximum penalty: Maximum penalty: $30 000.
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