102Anti-avoidance provision

102 Anti-avoidance provision If the Commissioner considers that a person has participated in a tax avoidance scheme, the Commissioner may— (a) disregard the scheme; and (b) determine what land tax would have been payable but for the scheme; and (c) make an assessment or reassessment under the **Taxation Administration Act 1997** of the tax liability of the person or any other person to give effect to that determination.