Document ID: chunk:federal_register_of_legislation:C2022A00087:clause:4_60
Version: federal_register_of_legislation:C2022A00087
Segment Type: clause
Provision Reference: sch 4 cl 60
Character Range: 53135–53874

60  Subsection 5(1)
Insert:
avoidance purpose: see subsection 323A(2).
constitutional corporation means a corporation to which paragraph 51(xx) of the Constitution applies.
constitutional trade and commerce means trade and commerce:
 (a) between Australia and places outside Australia; or
 (b) between the States; or
 (c) between a State and a Territory; or
 (d) between 2 Territories; or
 (e) within a Territory.
scheme means:
 (a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied; or
 (b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise; or
 (c) any combination of 2 or more things that are schemes because of paragraph (a) or (b).