A New Tax System (Goods and Services Tax) Act 1999
Note:Division 165 - Anti-avoidance 165-1 What this Division is about
The object of this Division is to deter schemes to give entities benefits by reducing GST, increasing refunds or altering the timing of payment of GST or refunds.
If the dominant purpose or principal effect of a scheme is to give an entity such a benefit, the Commissioner may negate the benefit an entity gets from the scheme by declaring how much GST or refund would have been payable, and when it would have been payable, apart from the scheme.
This Division is aimed at artificial or contrived schemes. It is not, for example, intended to apply to:
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