Western Australian Current Acts Western Australian Current 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.
[Modification, to section 268, to have effect
under the Commonwealth Places (Mirror Taxes Administration) Act 1999 s. 7,
see Commonwealth Places (Mirror Taxes Administration) Regulations 2007 r. 9
and endnote 1M.]
[Modification, to section 268, to have effect
under the Commonwealth Places (Mirror Taxes) Act 1998 (Commonwealth) s. 8,
see Commonwealth Places (Mirror Taxes) (Modification of Applied Laws (WA))
Notice 2007 cl. 10 and endnote 1MC.]