Document ID: chunk:federal_register_of_legislation:C2024C00826:clause:1_323a:p2
Version: federal_register_of_legislation:C2024C00826
Segment Type: clause
Provision Reference: sch 1 cl 323A (pt 2/2)
Character Range: 718773–719655

into a scheme;
 (b) begin to carry out a scheme;
 (c) carry out a scheme;
if, having regard to any matters as required under subsection 323B(1) or (3), it would be reasonable to conclude that the purpose, or one of the purposes, of the person engaging in that conduct was an avoidance purpose.
Civil penalty: 5,000 penalty units.

Prohibitions independent of each other
 (6) To avoid doubt, subsections (1), (3), (4) and (5) are independent from and do not limit each other.
Note: However, a person can be ordered to pay a pecuniary penalty under only one of those subsections in relation to the same conduct: see section 175.

Offence
 (7) A person commits an offence if:
 (a) the person is subject to a requirement under subsection (1), (3), (4) or (5); and
 (b) the person engages in conduct; and
 (c) the conduct contravenes the requirement.
Criminal penalty: 100 penalty units.