Document ID: chunk:federal_register_of_legislation:C2013A00101:clause:1_177d:p2
Version: federal_register_of_legislation:C2013A00101
Segment Type: clause
Provision Reference: sch 1 cl 177D (pt 2/2)
Character Range: 8036–8541

etc.
 (4) Despite subsection (1), this Part applies to the scheme only if:
 (a) the scheme has been or is entered into after 27 May 1981; or
 (b) the scheme has been or is carried out or commenced to be carried out after that day (and is not a scheme that was entered into on or before that day).

Schemes outside Australia
 (5) 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.