22When this Part applies

22 When this Part applies

General rule

(1) This Part operates if:

(a) an entity (the avoider) gets or got a charge benefit from a scheme; and

(b) taking account of the matters described in section 24, it is reasonable to conclude that either:

(i) an entity that (whether alone or with others) entered into or carried out the scheme, or part of the scheme, did so with the sole or dominant purpose of that entity or another entity getting a charge benefit from the scheme; or

(ii) the principal effect of the scheme, or of part of the scheme, is that the avoider gets the charge benefit from the scheme directly or indirectly; and

(c) the scheme:

(i) has been or is entered into on or after 1 January 2025; or

(ii) has been or is carried out or commenced on or after that day (other than a scheme that was entered into before that day).

Territorial application

(2) It does not matter whether the scheme, or any part of the scheme, was entered into or carried out inside or outside Australia.