Document ID: chunk:federal_register_of_legislation:C2022A00096:clause:1_53zr
Version: federal_register_of_legislation:C2022A00096
Segment Type: clause
Provision Reference: sch 1 cl 53ZR
Character Range: 56522–57085

53ZR  Whether it is reasonable to draw conclusion as to purpose
 (1) Regard must be had to any matters prescribed by the regulations for the purposes of this subsection in determining, for the purposes of section 53ZQ, whether it would be reasonable to conclude that the purpose of a person entering into or carrying out (to any extent) a scheme was to avoid the application of a civil penalty provision of a gas market instrument.
 (2) Subsection (1) does not limit the matters to which regard may be had in making a determination described in that subsection.