106L
CurrentReasons for decision to be given
Part 10ATax avoidance schemes
Division 2Payment of avoided tax
106L Reasons for decision to be given
A notice of assessment, or reassessment, of tax liability that is issued by the Chief Commissioner on the basis that a scheme is a tax avoidance scheme must be accompanied by a statement of the Chief Commissioner’s reasons for making the assessment or reassessment.
This Act’s bill:Explanatory memorandumSecond reading speech
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