Land Tax Act 2010

This part applies if—

a person (the avoider) has obtained, or would apart from this part obtain, a tax benefit from a scheme started to be carried out after the commencement of this part; and

taking into account the matters mentioned in section 68, it is reasonable to conclude that a person, whether alone or with others, who entered into or carried out the scheme did so for the sole or dominant purpose of enabling the person or another person to obtain a tax benefit from the scheme.

It does not matter—

whether the scheme is entered into or carried out inside or outside Queensland; or

whether or not the tax benefit the person obtained is the same as the tax benefit mentioned in subsection (1)(b).

However, despite subsection (1), this part does not apply in relation to a tax benefit attributable to an exemption under this Act, unless a person entered into or carried out a scheme for the sole or dominant purpose of creating a circumstance or state of affairs to which the exemption would apply.

Also, despite subsection (1), this part does not apply in relation to a tax benefit attributable to a concession under section 58B.

For this section, for deciding what was a person’s sole or dominant purpose for entering into or carrying out a scheme, a purpose relating to eliminating, reducing or postponing a liability for a foreign tax must be disregarded.

In this section—