Western Australian Numbered Acts Western Australian Numbered Acts (1) In this
section —
“foreign tax” means a tax, duty or
impost imposed under a law of the Commonwealth, another State, a Territory or
a country other than Australia.
(2) For the purposes
of this Chapter a "tax avoidance scheme” is a scheme that a person
enters into or carries out —
(a) for
the sole or dominant purpose of enabling —
(i)
an elimination or reduction in the liability of a person
for duty; or
(ii)
a postponement in the liability of a person for duty;
or
(b) when
any purpose relating to the elimination, reduction or postponement in the
liability of a person for foreign tax is disregarded, for the sole or dominant
purpose of enabling —
(i)
an elimination or reduction in the liability of a person
for duty; or
(ii)
a postponement in the liability of a person for duty.
(3) It does not
matter —
(a)
whether the scheme is entered into or carried out in or outside Western
Australia or partly in Western Australia and partly outside Western Australia;
or
(b)
whether a person that enters into or carries out the scheme is a person that
is liable to pay duty.