The rules may provide that this Division, or specified provisions of this Division, do not apply in relation to:
(a) any entity; or
(b) specified classes of entities; or
(c) specified entities;
either generally or in specified circumstances.
Note: An entity that wishes to rely on an exemption in the rules in relation to a contravention of section 23 or 24 bears an evidential burden (see section 96 of the Regulatory Powers Act).