34Contrived schemes etc.

#### 34 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 a particular act or transaction to be taken into account in determining a grant or benefit 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 or an entitlement Act has, and is taken always to have had, effect as if the act or transaction 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; or (b) any scheme, plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise.