Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) An economic benefit has been, is being, is to be, or might be, * provided by an entity to another entity in connection with a * scheme if, and only if:
(a) the benefit has been, is being, is to be, or might be, provided under the scheme; or
(b) the providing of the benefit is reasonably attributable to:
(i) something that has been, is being, is to be, or might be, done or omitted under the scheme (whether before, at the time of, or after, the providing of the benefit) by an entity that is either of those entities or a third entity; or
(ii) 2 or more such things.
(2) An entity referred to in paragraph (1)(b) need not be a party to the * scheme. A benefit can be provided by act or omission.