7 (Goods and Services Tax)[1]

Choice expressly allowed by the legislation and

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choice   expressly allowed by the legislation, and Taking account the matters in s 165-15, it is  reasonable to concluded that either: An entity that entered into or carried out the  scheme, or part of the scheme, did so with the  sole or dominant purpose  of that entity or  another entity getting a GST benefit from the  scheme, or The  principal effect  of the scheme or part of  the scheme, is that the avoider gets the GST  benefit from the scheme directly or indirectly 
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Foundations of Taxation Law [¶7.21](b) © CCH Australia Limited GST benefit GST benefit An entity gets a GST benefit from a scheme if: the amount payable by the entity is less than (or  payable later than), or  the amount payable to the entity is more than (or  payable earlier than)  it would be under the legislation if the scheme was  not entered into
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Foundations of Taxation Law [¶7.22] © CCH Australia Limited Transitional arrangements Transitional arrangements A New Tax System (Goods and Services Tax  Transition) Act Generally, GST applies only to the extent that  supplies and importations made after 1 July 2000 Special rules apply to: Progressive supplies GST-free supplies Specific supplies
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