#### 78 Anti‑avoidance (1) This section applies if: (a) one or more persons enter into, begin to carry out or carry out a scheme; and (b) the Treasurer is satisfied that any of the persons who entered into, began to carry out or carried out all or any part of the scheme did so for the sole or dominant purpose of avoiding the application of any provision of this Act in relation to one or more persons (whether those persons are the same as the persons mentioned in paragraph (a)); and (c) all or part of the scheme has achieved, or (apart from this section) would achieve, that purpose. > Note: For the definition of scheme, see section 4. (2) The Treasurer may (subject to subsection (3)) make any order or decision under Division 2 that the Treasurer would have been able to make if all or part of the scheme had not achieved that purpose. (3) The Treasurer must not make an order prohibiting a person from doing anything that has already been done by the person before the order is made.

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