A New Tax System (Goods and Services Tax) Act 1999
The special rules
Special rules mainly about returns, payments and refunds
The special rules in this Part mainly modify the operation of
, but they may affect other Parts of
in minor ways.
Application of this Division
165-5 When does this Division operate?
This Division operates if:
(a) an entity (the
) gets or got a *
from a *
(b) the GST benefit is not attributable to the making, by any entity, of a choice, election, application or agreement that is expressly provided for by the *
, the *
wine tax law
or the *
luxury car tax law
(c) taking account of the matters described in
, 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 *
from the scheme; or
(ii) the principal effect of the scheme, or of part of the scheme, is that the avoider gets the GST benefit from the scheme directly or indirectly; and
(d) the scheme:
(i) is a scheme that has been or is entered into on or after 2 December 1998; or
(ii) is a scheme that has been or is carried out or commenced on or after that day (other than a scheme that was entered into before that day).
It does not matter whether the *
, or any part of the scheme, was entered into or carried out inside or outside Australia.
Creating circumstances or states of affairs
that the avoider gets or got from a *
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.
S 165-5(3) inserted by No 145 of 2008, s 3 and Sch 1 item 11, applicable in relation to choices, elections, applications and agreements made on or after 9 December 2008.