Document ID: chunk:federal_register_of_legislation:C2008A00145:clause:1_11
Version: federal_register_of_legislation:C2008A00145
Segment Type: clause
Provision Reference: sch 1 cl 11
Character Range: 11814–12424

11  At the end of section 165‑5
Add:

Creating circumstances or states of affairs

 (3) A *GST benefit that the avoider gets or got from a *scheme is not taken, for the purposes of paragraph (1)(b), to be attributable to a choice, election, application or agreement of a kind referred to in that paragraph if:
 (a) the scheme, or part of the scheme, was entered into or carried out for the sole or dominant purpose of creating a circumstance or state of affairs; and
 (b) the existence of the circumstance or state of affairs is necessary to enable the choice, election, application or agreement to be made.