Document ID: chunk:federal_register_of_legislation:C2016C00969:section:3:p4
Version: federal_register_of_legislation:C2016C00969
Segment Type: section
Provision Reference: s 3 (pt 4/4)
Character Range: 9794–10668

of income than the person or persons would have been liable to pay if the scheme had not been entered into or carried out.
 (5) In subsection (4):
 (a) a reference to the carrying out of a scheme or a part of a scheme by a person shall be read as including a reference to the carrying out of a scheme or a part of a scheme by a person together with another person or other persons; and
 (b) a reference to a scheme or a part of a scheme being entered into or carried out by a person for a particular purpose shall be read as including a reference to a scheme or a part of a scheme being entered into or carried out by the person for 2 or more purposes of which that particular purpose is the dominant purpose.
 (6) For the purposes of this Act, trust recoupment tax that has been assessed shall be deemed to be payable notwithstanding that it has not become due and payable.