Commonwealth Consolidated Acts Commonwealth Consolidated ActsAnti - 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).
(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.