(1) If a person
executes work for another person ( E ) under an avoidance arrangement, E
commits an offence.
Penalty: $5 000.
(2) The question of
whether the person executes work for E under an avoidance arrangement is to be
determined in accordance with section 175AA(1) and (2).
[Section 303A inserted: No. 16 of 2005 s. 14.]