Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.735

  (1)   Subsection   832 - 725(3) does not apply if:

  (a)   where a determination made for the purposes of paragraph   (2)(a) specifies a kind of * scheme--the scheme mentioned in subsection   832 - 725(1) is of that kind; or

  (b)   where a determination made for the purposes of paragraph   (2)(b) specifies a kind of circumstances in relation to a scheme--circumstances of that kind exist in relation to the scheme mentioned in subsection   832 - 725(1).

  (2)   For the purposes of subsection   (1), the Minister may, by legislative instrument, make a determination that:

  (a)   specifies kinds of * schemes; and

  (b)   specifies kinds of circumstances in relation to schemes.