Section 1209D — Social Security Act 1991: Anti-avoidance

(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 did so for the sole or dominant purpose of obtaining a social security advantage for an individual (who may be the entity or one of the entities); the Secretary may, by writing, make any or all of the following determinations: (c) a determination that this Part has, and is taken always to have had, effect as if the individual were an attributable stakeholder of a specified company or trust at a specified time or during a specified period; (d) a determination that this Part has, and is taken always to have had, effect as if a specified asset were owned by a specified company or trust at a specified time or during a specified period; (e) a determination that this Part has, and is taken always to have had, effect as if specified income had been derived by a specified company or trust at a specified time or during a specified period. (2) A determination under subsection (1) has effect accordingly. Obtaining a social security advantage (3) For the purposes of this section, an entity has a purpose of obtaining a social security advantage for an individual (who may be the entity) if the entity has a purpose of: (a) enabling the individual to obtain any of the following: (i) a social security pension; (ii) a social security benefit; (iii) a service pension; (iv) income support supplement; (v) a veteran payment; or (b) enabling the individual to obtain any of the following at a higher rate than would otherwise have been payable: (i) a social security pension; (ii) a social security benefit; (iii) a service pension; (iv) income support supplement; (v) a veteran payment; or (c) ensuring that the individual would be qualified for fringe benefits for the purposes of this Act or the Veterans’ Entitlements Act.