/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Taxation Administration Act 1996/106E

NSWIn ForceAct

Taxation Administration Act 1996

106EObject of Part

Start here

Get a plain-English read of 106E

Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1996.

View in full context

#### 106E Object of Part 106E Object of Part > The object of this Part is to deter schemes to avoid tax liability. > > **s 106E:** Ins 2002 No 121, Sch 2 \[1\]. Am 2005 No 51, Sch 7 \[8\]. Rep 2007 No 21, Sch 4.3 \[2\]. Ins 2022 No 16, Sch 8\[6\].

Previous sectionPart 10ATax avoidance schemes Next section106FWhat is a tax avoidance scheme?

Section 106E - Taxation Administration Act 1996 - Object of Part — Zoe