113BApplication of Division 3A

### 113B Application of Division 3A > [*\[Section 113B of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006\]*](/view/html/inforce/2006-12-18/act-2006-040#GS34@EN) > > > (1)  This Division applies if – > > > > > > (a) a person has obtained, or would apart from this Division obtain, a tax benefit – > > > > > > > > > > (i) from a scheme which was entered into after the commencement of this Division; or > > > > > > > > > > > (ii) from a scheme the carrying out of which was started after the commencement of this Division; and > > > > > > > (b) [*\[Section 113B Subsection (1) amended by No. 6 of 2010, s. 19, Applied:09 Jul 2010\]*](/view/html/inforce/2010-07-09/act-2010-006#GS19@EN) .  .  .  .  .  .  .  .   > > > > > > > (c) taking into account the matters set out in [section 113C](#GS113C@EN) , it is reasonable to conclude that a person, whether alone or with other persons, who entered into or carried out the scheme, or part of the scheme, did so for the sole or dominant purpose of enabling that person to obtain such a, or another, tax benefit from the scheme. > > > (2)  For the purposes of [subsection (1)](#GS113B@Gs1@EN) , it does not matter – > > > > > > (a) whether the scheme, or any part of the scheme, is entered into or carried out in Tasmania or elsewhere; or > > > > > > > (b) whether or not the tax benefit that the person obtained, or would have obtained, is the same kind of tax benefit referred to in [subsection (1)(a)](#GS113B@Gs1@Hpa@EN) .