40F
In forceReasons for decision to be given
Part 6ATax avoidance schemes
40F Reasons for decision to be given
A notice of assessment, or reassessment, of liability for tax that is issued by the Commissioner on the basis that a scheme is a tax avoidance scheme of an artificial, blatant or contrived nature is to be accompanied by a statement of the Commissioner's reasons for making the assessment or reassessment.
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