(a) an entity (the
"avoider" ) has obtained, or would apart from this chapter obtain, a duty
benefit from a scheme started to be carried out after the commencement of this
chapter; and
(b) taking into account the matters mentioned in section 435,
it is reasonable to conclude that an entity, whether alone or with others,
that entered into or carried out the scheme, or part of the scheme, did so for
the sole or dominant purpose of enabling the entity or another entity to
obtain a duty benefit from the scheme.
(2) It does not matter—
(a) whether
the scheme, or any part of the scheme is entered into or carried out inside or
outside Queensland; or
(b) whether or not the duty benefit the entity
obtained is the same kind of duty benefit mentioned in subsection (1) (a) .
(3) However, despite subsection (1) , this chapter does not apply in relation
to a duty benefit that is attributable to an exemption or concession under
this Act for duty, unless an entity entered into or carried out a scheme or
part of a scheme for the sole or dominant purpose of creating a circumstance
or state of affairs to which the exemption or concession would apply.
(4) For
this section, for deciding what was an entity’s sole or dominant purpose for
entering into or carrying out a scheme or part of a scheme, any purpose
relating to eliminating, reducing or postponing a liability for a foreign tax
is to be disregarded.
(5) In this section—
"foreign tax" means a tax, duty or other impost imposed under a law of another
State, the Commonwealth or a jurisdiction outside Australia.
