What Kind of Unethical Business Practice Was Identified in the Case

What kind of unethical business practice was identified in the case of Australia v Competition and Consumer Commission v Keshow [2005] FCA 558?

A) Making improper payments to a foreign government in order to bypass UN sanctions for commercial advantage.
B) Taking unconscionable advantage of the lack of education and commercial experience of customers.
C) Using bogus offshore transactions and a foreign accounting firm to avoid paying tax on income earned in Australia.
D) Using the doctrine of separate legal entity of a company to avoid liability for compensation claims.