113D
CurrentWhen tax benefit obtained
Part 11Miscellaneous
Division 3ATax avoidance
113D When tax benefit obtained
A person obtains a tax benefit if an amount of tax payable by the person under a taxation law is, or could reasonably be expected to be, less than it would have been if the person had not entered into or carried out a scheme of a kind referred to in section 113B(1) or part of such a scheme.
This Act’s bill:Second reading speech
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