Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If the Commissioner is satisfied that:
(a) one or more entities (a participant ) enter ed into or carr ied out a scheme (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ) ; and
(b) it would be concluded (having regard to the matters in subsection ( 3)) that any of th e participants en tered into or carr ied out the scheme , or any part of the scheme , for the sole or dominant purpose of achieving either of the following:
(i) making an entity (the recipient ) entitled to a Coronavirus economic response payment in respect of a period ;
(ii) increasing the amount of the Coronavirus economic response payment to which an entity (also the recipient ) is entitled for the period ;
(whether or not any of th e participants is the recipient and whether or not any of them 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;
then the Commissioner may determine that this Act has, and is taken always to have had, effect as if :
(d) the recipient never became entitled to the payment; or
(e) the amount of the payment was always the amount specified by the Commissioner in the determination.
(2) A determination under subsection ( 1) has effect accordingly.
( 3 ) For the purpose s of subsection ( 1), the matters are as follows:
(a) the manner in which the scheme was entered into or carried out;
(b) the form and substance of the scheme;
(c) the time at which the scheme was entered into and the length of the period during which the scheme was carried out;
(d) the result in relation to the operation of this Act that, but for this section , would be achieved by the scheme;
(e) any change in the financial position of the re cipient that has resulted, will result, or may reasonably be expected to result, from the scheme;
(f) any change in the financial position of any entity that has, or has had, any connection (whether of a business, family or other nature) with the recipient , being a change that has resulted, will result or may reasonably be expected to result, from the scheme;
(g) any other consequence for the recipient , or for any person referred to in paragraph ( f), of the scheme having been entered into or carried out;
(h) the nature of any connection (whether of a business, family or other nature) between the recipient and any person referred to in paragraph ( f).
( 4 ) This section applies whether or not the scheme has been or is entered into or carried out in Australia or outside Australia , or partly in Australia and partly outside Australia.
(5 ) A determination under subsection ( 1) is not a legislative instrument.