sec.66Application of pt 8

sec.66 Application of pt 8

This part applies if— a person (the avoider ) has obtained, or would apart from this part obtain, a tax benefit from a scheme started to be carried out after the commencement of this part; and taking into account the matters mentioned in section 68 , it is reasonable to conclude that a person, whether alone or with others, who entered into or carried out the scheme did so for the sole or dominant purpose of enabling the person or another person to obtain a tax benefit from the scheme. It does not matter— whether the scheme is entered into or carried out inside or outside Queensland; or whether or not the tax benefit the person obtained is the same as the tax benefit mentioned in subsection (1) (b) . However, despite subsection (1) , this part does not apply in relation to a tax benefit attributable to an exemption under this Act, unless a person entered into or carried out a scheme for the sole or dominant purpose of creating a circumstance or state of affairs to which the exemption would apply. Also, despite subsection (1) , this part does not apply in relation to a tax benefit attributable to a concession under section 58B . For this section, for deciding what was a person’s sole or dominant purpose for entering into or carrying out a scheme, a purpose relating to eliminating, reducing or postponing a liability for a foreign tax must be disregarded. In this section— foreign tax means a tax, duty or other impost imposed under a law of another State, the Commonwealth or a foreign country. s 66 amd 2023 No. 18 s 13 ; 2025 No. 15 s 16 (sec.66-ssec.1) This part applies if— a person (the avoider ) has obtained, or would apart from this part obtain, a tax benefit from a scheme started to be carried out after the commencement of this part; and taking into account the matters mentioned in section 68 , it is reasonable to conclude that a person, whether alone or with others, who entered into or carried out the scheme did so for the sole or dominant purpose of enabling the person or another person to obtain a tax benefit from the scheme. (sec.66-ssec.2) It does not matter— whether the scheme is entered into or carried out inside or outside Queensland; or whether or not the tax benefit the person obtained is the same as the tax benefit mentioned in subsection (1) (b) . (sec.66-ssec.3) However, despite subsection (1) , this part does not apply in relation to a tax benefit attributable to an exemption under this Act, unless a person entered into or carried out a scheme for the sole or dominant purpose of creating a circumstance or state of affairs to which the exemption would apply. (sec.66-ssec.4) Also, despite subsection (1) , this part does not apply in relation to a tax benefit attributable to a concession under section 58B . (sec.66-ssec.5) For this section, for deciding what was a person’s sole or dominant purpose for entering into or carrying out a scheme, a purpose relating to eliminating, reducing or postponing a liability for a foreign tax must be disregarded. (sec.66-ssec.6) In this section— foreign tax means a tax, duty or other impost imposed under a law of another State, the Commonwealth or a foreign country.