Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)
Schedule 1 Goods and services tax and real property
A New Tax System (Goods and Services Tax) Act 1999
11 At the end of section 165-5
Add:
Creating circumstances or states of affairs
(3) A *GST benefit that the avoider gets or got from a *scheme is not taken, for the purposes of paragraph (1)(b), to be attributable to a choice, election, application or agreement of a kind referred to in that paragraph if:
(a) the scheme, or part of the scheme, was entered into or carried out for the sole or dominant purpose of creating a circumstance or state of affairs; and
(b) the existence of the circumstance or state of affairs is necessary to enable the choice, election, application or agreement to be made.
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