83EAiding and abetting

83E Aiding and abetting A person who: (a) directly or indirectly, aids, abets, counsels or procures another person to enter into a transaction to which this Division applies; or (b) is, in any way, by act or omission, directly or indirectly concerned in, or party to, the entry by another person into a transaction to which this Division applies, knowing or believing that the other person does not intend to lodge a statement under section 83B and pay duty in accordance with this Division in respect of the transaction, is guilty of an offence. Maximum penalty: 85 penalty units.