Queensland Consolidated Acts

LAND TAX ACT 2010 - SECT 66

66 Application of pt 8

(1) This part applies if—

(a) a person (the
"avoider" ) has obtained, or would apart from this part obtain, a land tax benefit from a scheme started to be carried out after the commencement of this part; and

(b) 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 land tax benefit from the scheme.

(2) It does not matter—

(a) whether the scheme is entered into or carried out inside or outside Queensland; or

(b) whether or not the land tax benefit the person obtained is the same as the land tax benefit mentioned in subsection (1) (b) .

(3) However, despite subsection (1) , this part does not apply in relation to a land 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.

(4) Also, despite subsection (1) , this part does not apply in relation to a land tax benefit attributable to a concession under section 58B .

(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.

(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.