For the purposes of section 113B(1)(c) , the following matters are to be taken into account in determining whether it is reasonable to conclude that the sole or dominant purpose of a person entering into or carrying out a scheme of a kind referred to in section 113B(1) , or a part of such a scheme, is to enable that person to obtain a tax benefit from the scheme:

(a) the manner in which the scheme, or part of the scheme, was entered into or carried out by the person;

(b) the form and substance of the scheme or part of the scheme, including –

(i) the legal rights and obligations of the person under the scheme or part; and

(ii) the economic and commercial substance of the scheme or part;

(c) the time when the person entered into or carried out the scheme or part of the scheme and the length of the period during which the person was involved in carrying out the scheme or part of the scheme;

(d) the purpose of –

(i) this Act; and

(ii) any taxation law that is relevant to the scheme or part of the scheme; and

(iii) a provision of this Act or such a taxation law –

whether or not that purpose is expressly stated in this Act, the taxation law or the provision;

(e) the effect that this Act, other than this Division, or a taxation law would have in relation to the scheme or part of the scheme;

(f) any change in the person's financial position that has resulted, will result or may reasonably be expected to result from the person entering into or carrying out the scheme or part of the scheme;

(g) any change in the financial position of any other person who is or has been connected with the person, through business or family or in any other manner, that has resulted, will result or may reasonably be expected to result from the person's connection with the scheme or part of the scheme;

(h) any other consequence for the person, or another person referred to in paragraph (g) , that results, will result or may reasonably be expected to result from entering into or carrying out the scheme or part of the scheme or from the person's or other person's connection with the scheme or part of the scheme;

(i) the nature of the connection between another person referred to in paragraph (g) and the person;

(j) the circumstances surrounding the scheme or part of the scheme;

(k) the circumstances surrounding the entry of the person into the scheme or part of the scheme or the carrying out by the person of the scheme or part of the scheme.