Fuel Tax Act 2006

This Division operates if:

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

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

taking account of the matters described in section 75‑15, it is reasonable to conclude that either:

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

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

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

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