Land Tax Act 2010
sec.65Meaning of scheme
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sec.65 Meaning of scheme
For this part, a scheme includes all or part of— a contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions bringing it into effect)— whether entered into or made orally or in writing; and whether express or implied; and whether or not enforceable; and a plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise; and a trust. A reference in this part to a scheme includes a reference to any part of the scheme. (sec.65-ssec.1) For this part, a scheme includes all or part of— a contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions bringing it into effect)— whether entered into or made orally or in writing; and whether express or implied; and whether or not enforceable; and a plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise; and a trust. (sec.65-ssec.2) A reference in this part to a scheme includes a reference to any part of the scheme.
- (a) a contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions bringing it into effect)— (i) whether entered into or made orally or in writing; and (ii) whether express or implied; and (iii) whether or not enforceable; and
- (i) whether entered into or made orally or in writing; and
- (ii) whether express or implied; and
- (iii) whether or not enforceable; and
- (b) a plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise; and
- (c) a trust.
- (i) whether entered into or made orally or in writing; and
- (ii) whether express or implied; and
- (iii) whether or not enforceable; and