A person does not enter into an agreement or transaction, and an officer does not cause the company to enter into one, intending (or being reckless as to whether it will) avoid or prevent the recovery of employees' entitlements, or significantly reduce the amount recoverable. It applies even if the company is not a party, the transaction is court approved, or the entitlements are recovered anyway, but not to court-approved schemes of arrangement, deeds of company arrangement or restructuring plans; doing so intentionally or recklessly is an offence (s 596AB). It is also a civil penalty contravention, for the person, an officer who causes the company to do it, and anyone involved, where they know or a reasonable person in their position would know that the agreement or transaction is likely to have that effect (s 596AC), and contraveners can be ordered to compensate.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.