26Contrived schemes etc.

26 Contrived schemes etc.

(1) If:

(a) one or more entities enter into, commence to carry out, or carry out a scheme; and

(b) it would be concluded that the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of enabling:

(i) a particular use of diesel fuel or alternative fuel; or

(ii) a particular journey; or

(iii) a particular operation of a vehicle;

to be taken into account in determining the fuel grant entitlement of any entity (whether or not the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and

(c) the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose;

the Commissioner may determine that this Act has, and is taken always to have had, effect as if:

(d) if subparagraph (b)(i) applies—the use of the diesel fuel or alternative fuel, as the case may be, had never happened; or

(e) if subparagraph (b)(ii) applies—the journey had never happened; or

(f) if subparagraph (b)(iii) applies—the operation had never happened.

(2) A determination under subsection (1) has effect accordingly. (3) In this section:

scheme means:

(a) any agreement, arrangement, understanding, promise or undertaking, whether express or implied and whether or not enforceable, or intended to be enforceable, by legal proceedings; and

(b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.