Document ID: chunk:federal_register_of_legislation:C2025A00016:clause:3_302cj:p2
Version: federal_register_of_legislation:C2025A00016
Segment Type: clause
Provision Reference: sch 3 cl 302CJ (pt 2/2)
Character Range: 156199–157351

was made, the donor did not know, and could not reasonably have been expected to know, that the gift exceeded the State and Territory gift cap for the calendar year in relation to the State or Territory that the person or entity that received the gift is connected to; and
 (b) the donor took acceptable donor action in relation to the gift within 6 weeks after the donor became aware that the gift exceeded the State and Territory gift cap for the calendar year in relation to the State or Territory.
Note: A person who wishes to rely on this subsection bears an evidential burden in relation to the matters in this subsection (see section 96 of the Regulatory Powers Act).

Civil penalty
 (6) A person or entity is liable to a civil penalty if the person or entity contravenes subsection (1).
Civil penalty:
The higher of the following amounts:
 (a) 200 penalty units;
 (b) if there is sufficient evidence for the court to determine the amount or value, or an estimate of the amount or value, by which the gift exceeded the State and Territory gift cap in relation to the State or Territory at the time the gift was made—3 times that amount or value.