109MAnti‑avoidance

#### 109M Anti‑avoidance (1) The Electoral Commissioner may give a person or entity (the relevant person) a written notice if: (a) the relevant person, whether alone or together with one or more other persons or entities, enters into, begins to carry out or carries out a scheme; and (b) there are reasonable grounds to conclude that the relevant person did so for the sole or dominant purpose of avoiding the application of section 109E, 109F, 109G, 109J or 109L to the relevant person or another person or entity. > Note: A decision to give a notice under this subsection is reviewable: see Part X of the Commonwealth Electoral Act 1918. (2) The notice must: (a) specify the conduct constituting the scheme; and (b) require the relevant person: (i) not to enter into the scheme; or (ii) not to begin to carry out the scheme; or (iii) not to continue to carry out the scheme. Civil penalty (3) A person or entity is liable to a civil penalty if: (a) the person or entity is given a notice under subsection (1); and (b) the person or entity does an act or omits to do an act; and (c) the act or omission contravenes the notice. Civil penalty: The higher of the following amounts: (a) 200 penalty units; (b) if there is sufficient evidence for the court to determine or estimate the amount that was not prohibited as a result of the scheme or part of the scheme—3 times that amount. (4) This section applies whether or not the scheme is entered into, begun to be carried out or carried out: (a) in Australia; or (b) outside Australia; or (c) partly in Australia and partly outside Australia.