Document ID: chunk:federal_register_of_legislation:C2025C00179:section:108
Version: federal_register_of_legislation:C2025C00179
Segment Type: section
Provision Reference: s 108
Character Range: 147687–149006

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.

Division 6—Other provisions