sec.90Persons must report avoidance arrangements

sec.90 Persons must report avoidance arrangements

This section applies if— a person (the non-complying person ) has supplied, or intends to supply, a worker to another person; 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 subsection (1) (b) , the client must, unless the person has a reasonable excuse, give the chief executive a notice stating— the name of the non-complying person; and a brief description of the avoidance arrangement. Maximum penalty—200 penalty units. (sec.90-ssec.1) This section applies if— a person (the non-complying person ) has supplied, or intends to supply, a worker to another person; 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. (sec.90-ssec.2) As soon as practicable after the client becomes aware, or ought reasonably to have become aware, of the matter mentioned subsection (1) (b) , the client must, unless the person has a reasonable excuse, give the chief executive a notice stating— the name of the non-complying person; and a brief description of the avoidance arrangement. Maximum penalty—200 penalty units.

• (a) a person (the non-complying person ) has supplied, or intends to supply, a worker to another person; and
• (b) 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.
• (a) the name of the non-complying person; and
• (b) a brief description of the avoidance arrangement.