Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p9
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 9/16)
Character Range: 1380440–1383150

(i) if the scheme has been implemented—Part IVA of the Income Tax Assessment Act 1936 applies to the scheme because of section 177DA or 177J of that Act;
 (ii) if the scheme has not been implemented—it is reasonable to conclude that, had the scheme been entered into or carried out, Part IVA of that Act would apply to the scheme because of section 177DA or 177J of that Act; and
 (b) one of these conditions is satisfied:
 (i) if the scheme has been implemented—it is reasonable to conclude that an entity that (alone or with others) entered into or carried out the scheme, or part of it, did so for a principal purpose of, or for more than one principal purpose that includes a purpose of, that entity or another entity getting a *scheme benefit from the scheme;
 (ii) if the scheme has not been implemented—it is reasonable to conclude that if an entity (alone or with others) had entered into or carried out the scheme, it would have done so for a principal purpose of, or for more than one principal purpose that includes a purpose of, that entity or another entity getting a scheme benefit from the scheme; and
 (c) one of these conditions is satisfied:
 (i) if the scheme has been implemented—it is not *reasonably arguable that the scheme benefit is available at law;
 (ii) if the scheme has not been implemented—it is not reasonably arguable that the scheme benefit would be available at law if the scheme were implemented.
 (2) In deciding whether it is *reasonably arguable that a *scheme benefit would be available at law, take into account any thing that the Commissioner can do under a *taxation law.
Example: The Commissioner may cancel a tax benefit obtained by a taxpayer in connection with a scheme under section 177F of the Income Tax Assessment Act 1936.

Subdivision 290‑C—Injunctions

Table of sections
290‑120 Conduct to which this Subdivision applies
290‑125 Injunctions
290‑130 Interim injunctions
290‑135 Delay in making ruling
290‑140 Discharge etc. of injunctions
290‑145 Certain limits on granting injunctions not to apply
290‑150 Other powers of the Federal Court unaffected

290‑120  Conduct to which this Subdivision applies
  This Subdivision applies to conduct of the kind referred to in subsection 290‑50(1), (1A) or (2).

290‑125  Injunctions
  If an entity has engaged, is engaging or is proposing to engage in conduct to which this Subdivision applies or would apply, the Federal Court of Australia may, on the application of the Commissioner, grant an injunction:
 (a) restraining the entity from engaging in the conduct; and
 (b) if, in the Court's opinion, it is desirable to do so—requiring the entity to do something.

290‑130  Interim injunctions
  The Federal Court