25Meaning of enters an agreement

#### 25 Meaning of enters an agreement (1) A person enters an agreement if: (a) the person enters into any formal or informal scheme, including by: (i) creating a trust (whether express or implied); or (ii) entering into a transaction; or (iii) acquiring an interest in a security, asset, trust or Australian land; or (b) the agreement is materially altered or varied. > Note 1: For the definition of scheme, see section 4. > Note 2: A variation of an agreement that increases the percentage that a person holds in an entity is material. A variation to the way the consideration for an acquisition of an interest is worked out is not material. (2) This section does not limit the meaning of enters.