Taxation Administration Act 1996

In this Part—

a trust, contract, agreement, arrangement, understanding, promise or undertaking (including all steps and transactions by which it is carried into effect)—

whether entered into or made orally or in writing;

whether express or implied; and

whether or not it is, or is intended to be, enforceable by legal proceedings; or

a scheme, plan, proposal, action, course of action or course of conduct.

A scheme may be a unilateral scheme.

This Part applies in relation to a part of a scheme in the same way as it applies to a scheme.

Accordingly, in connection with subsection (3), a reference in this Part to a scheme includes a reference to a part of a scheme.