Document ID: chunk:federal_register_of_legislation:C2024A00074:clause:1_323p
Version: federal_register_of_legislation:C2024A00074
Segment Type: clause
Provision Reference: sch 1 cl 323P
Character Range: 36027–37249

323P  Anti‑avoidance provision

Anti‑avoidance provision
 (1) A person contravenes this subsection if:
 (a) the person engages in conduct or a course of conduct; and
 (b) as a result of the conduct or course of conduct:
 (i) another person or body is prevented from taking action under a scheme determined under subsection 323B(1); or
 (ii) the administrator is prevented from effectively administering a scheme determined under subsection 323B(1).

Civil penalty provision
 (2) A person is liable to a civil penalty if the person contravenes subsection (1).
Civil penalty: 600 penalty units.
 (3) Subsection (2) does not apply if the person has a reasonable excuse.
 (4) The person bears an evidential burden in relation to the matter in subsection (3).

Offence provision
 (5) A person commits an offence if the person contravenes subsection (1).
Penalty: Imprisonment for 2 years or 3,000 penalty units.
 (6) For the purposes of subsection (5):
 (a) the physical elements of the offence are set out in subsection (1); and
 (b) the fault element for paragraph (1)(b) is that the person engages in the conduct or course of conduct for the sole or dominant purpose of bringing about a result mentioned in that paragraph.