39Meaning of contravention

#### 39 Meaning of contravention (1) For the purposes of this Division, a contravention of a regulatory provision is to be ignored unless the contravention is: (a) an offence; or (b) a contravention of a civil penalty provision; or (c) a contravention of a provision mentioned in paragraph 38A(ab). (1A) In relation to a regulatory provision that states that a person commits an offence if they engage, or fail to engage, in specified conduct, a person is, for the purposes of this Division, taken to contravene the provision if the person engages, or fails to engage, in that conduct. (1B) To avoid doubt, for the purposes of this Division, treat conduct giving rise to an administrative penalty under subsection 284‑75(1) or (4) in Schedule 1 to the Taxation Administration Act 1953 as a contravention of that subsection. (2) For the purposes of this Division, it is sufficient if a contravention is established on the balance of probabilities.