27  Rules may exempt from requirement to give notice or information
  •   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).