Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p2
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 2/15)
Character Range: 62305–64707

entity get a fuel tax benefit from a scheme?
 (1) An entity gets a fuel tax benefit from a *scheme if:
 (a) an *amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, smaller than it would be apart from the scheme or a part of the scheme; or
 (b) an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, larger than it would be apart from the scheme or a part of the scheme; or
 (c) all or part of an amount that is payable by the entity under this Act apart from this Division is, or could reasonably be expected to be, payable later than it would have been apart from the scheme or a part of the scheme; or
 (d) all or part of an amount that is payable to the entity under this Act apart from this Division is, or could reasonably be expected to be, payable earlier than it would have been apart from the scheme or a part of the scheme.

Fuel tax benefit can arise even if no economic alternative
 (2) An entity can get a *fuel tax benefit from a *scheme even if the entity or entities that entered into or carried out the scheme, or a part of the scheme, could not have engaged economically in any activities:
 (a) of the kind to which this Act applies; and
 (b) that would produce an effect equivalent (except in terms of this Act) to the effect of the scheme or part of the scheme;
other than the activities involved in entering into or carrying out the scheme or part of the scheme.

75‑15  Matters to be considered in determining purpose or effect
 (1) The following matters are to be taken into account under section 75‑5 in considering an entity's purpose in entering into or carrying out the *scheme from which the avoider got a *fuel tax benefit, and the effect of the scheme:
 (a) the manner in which the scheme was entered into or carried out;
 (b) the form and substance of the scheme, including:
 (i) the legal rights and obligations involved in the scheme; and
 (ii) the economic and commercial substance of the scheme;
 (c) the purpose or object (whether or not expressly stated) of any of the following Acts, and any relevant provision of those Acts, so far as they are relevant to this Act:
 (i) this Act;
 (ii) the Excise Act 1901 and the Excise Tariff Act 1921;
 (iii) the Customs Act 1901 and the Customs Tariff Act 1995;
 (v) the *GST Act;
 (d) the