Document ID: chunk:federal_register_of_legislation:C2015A00170:clause:2_177da:p2
Version: federal_register_of_legislation:C2015A00170
Segment Type: clause
Provision Reference: sch 2 cl 177DA (pt 2/2)
Character Range: 17503–18904

the contract for the supply are performed, and are able to be performed, by:
 (i) the foreign entity; or
 (ii) another entity referred to in subparagraph (1)(a)(iii); or
 (iii) any other entities;
 (c) the result, in relation to the operation of any foreign law relating to taxation, that (but for this Part) would be achieved by the scheme.

Deferral of foreign tax liabilities
 (3) For the purposes of paragraph (1)(b), a deferral of a taxpayer's liabilities to tax under a foreign law is taken to be a reduction of those liabilities, unless there are reasonable commercial grounds for the deferral.

Tax benefit
 (4) Despite subsection (1), this Part applies to the scheme because of this section only if the relevant taxpayer has obtained, or would but for section 177F obtain, a tax benefit in connection with the scheme.

Commissioner not required to enquire into foreign tax matters
 (5) The Commissioner is required to have regard to a matter referred to in paragraph (2)(c) only so far as information relevant to that matter is available to the Commissioner, and is not required to acquire further information in order to have regard to that matter.

Schemes outside Australia
 (6) This section applies whether or not the scheme has been or is entered into or carried out in Australia or outside Australia or partly in Australia and partly outside Australia.

Taxation Administration Act 1953