(1) If:

(a)

one or more entities enter into, commence to carry out, or carry out a scheme; and

(b)

it would be concluded that the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme did so for the sole or dominant purpose of enabling a particular act or transaction to be taken into account in determining a grant or benefit entitlement of any entity (whether or not the entity, or any of the entities, who entered into, commenced to carry out, or carried out the scheme or any part of the scheme); and

(c)

the scheme or part of the scheme has achieved, or apart from this section, would achieve, that purpose;