Queensland Numbered Acts

LAND TAX ACT 2010 No. 15 - SECT 65

(1) For this part, a scheme includes all or part of--

(a) a contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions bringing it into effect)--

(i) whether entered into or made orally or in writing; and

(ii) whether express or implied; and

(iii) whether or not enforceable; and

(b) a plan, proposal, action, course of action or course of conduct, whether unilateral or otherwise; and

(c) a trust.

(2) A reference in this part to a scheme includes a reference to any part of the scheme.