Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-4 - ANTI-AVOIDANCE  

Division 75 - Anti-avoidance  

Subdivision 75-A - Application of this Division  

SECTION 75-5   WHEN DOES THIS DIVISION OPERATE?  

75-5(1)   General rule  

This Division operates if:

(a) an entity (the avoider ) gets a *fuel tax benefit from a *scheme; and

(b) the fuel tax benefit is not attributable to the making, by any entity, of a choice, election, application or agreement that is expressly provided for by the *fuel tax law or the *GST law; and

(c) taking account of the matters described in section 75-15 , it is reasonable to conclude that either:

(i) an entity that (whether alone or with others) entered into or carried out the scheme, or part of the scheme, did so with the sole or dominant purpose of that entity or another entity getting a fuel tax benefit from the scheme; or

(ii) the principal effect of the scheme, or of part of the scheme, is that the avoider gets the fuel tax benefit from the scheme directly or indirectly; and

(d) the avoider gets the fuel tax benefit from the scheme on or after 1 July 2006.

75-5(2)   Territorial application  

It does not matter whether the *scheme, or any part of the scheme, was entered into or carried out inside or outside Australia.