106GMatters relevant to whether scheme is tax avoidance scheme

#### 106G Matters relevant to whether scheme is tax avoidance scheme 106G Matters relevant to whether scheme is tax avoidance scheme > The following matters must be taken into account in determining whether a scheme is a tax avoidance scheme— > > > (a) the way in which the scheme was entered into, made or carried out, > > > (b) the form and substance of the scheme, including— > > > > > (i) the legal rights and obligations involved in the scheme, and > > > > > (ii) the economic and commercial substance of the scheme, > > > (c) when the scheme was entered into or made and the length of the period during which the scheme was carried out, > > > (d) the purpose of a taxation law, or of a provision of a taxation law, whether or not the purpose is expressly stated, > > > (e) the effect that a taxation law would have in relation to the scheme apart from this Part, > > > (f) any change in a person’s financial position, or other circumstances, that has resulted, will result, or may reasonably be expected to result, from the scheme, > > > (g) the nature of any connection, whether of a business, family or other nature, between the person whose tax liability is avoided as a result of the scheme and another person whose financial position or other circumstances have changed, will change, or may reasonably be expected to change, as a result of the scheme, > > > (h) the circumstances surrounding the scheme. > > **s 106G:** Ins 2002 No 121, Sch 2 \[1\]. Rep 2007 No 21, Sch 4.3 \[2\]. Ins 2022 No 16, Sch 8\[6\].