108Anti‑avoidance

108 Anti‑avoidance

(1) A person contravenes this subsection if: (a) the person, either alone or with one or more other persons: (i) enters into a scheme; or (ii) begins to carry out a scheme; or (iii) carries out a scheme; and (b) 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 (c) as a result of that scheme or part of that scheme, a person avoided the application of Division 3.

Note: Contravention of this subsection is also a ground for cancellation of a licence (see paragraph 73(1)(f)).

Fault‑based offence (2) A person commits an offence if the person contravenes subsection (1).

Penalty: 1,200 penalty units.

Civil penalty provision (3) A person is liable to a civil penalty if the person contravenes subsection (1).

Civil penalty: 2,400 penalty units.

(4) In this section:

scheme means the following:

(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings;
(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.