53ZRWhether it is reasonable to draw conclusion as to purpose

53ZR Whether it is reasonable to draw conclusion as to purpose

(1) Regard must be had to any matters prescribed by the regulations for the purposes of this subsection in determining, for the purposes of section 53ZQ, whether it would be reasonable to conclude that the purpose of a person entering into or carrying out (to any extent) a scheme was to avoid the application of a civil penalty provision of a gas market instrument.

(2) Subsection (1) does not limit the matters to which regard may be had in making a determination described in that subsection.