NSWIn ForceAct
Taxation Administration Act 1996
106HMeaning of “scheme”
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#### 106H Meaning of “scheme”
106H Meaning of “scheme”
> > (1) In this Part, a scheme means—
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> > > (a) a trust, contract, agreement, arrangement, understanding, promise or undertaking, including all steps and transactions by which it is carried into effect—
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> > > > (i) whether entered into or made orally or in writing, and
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> > > > (ii) whether express or implied, and
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> > > > (iii) whether or not it is, or is intended to be, enforceable by legal proceedings, or
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> > > (b) a scheme, plan or proposal, whether implemented or not, or
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> > > (c) an action, a course of action or a course of conduct.
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> > (2) A scheme may be a unilateral scheme.
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> > (3) This Part applies in relation to a part of a scheme in the same way as it applies to a scheme and a reference in this Part to a scheme includes a reference to a part of a scheme.
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> **s 106H:** Ins 2002 No 121, Sch 2 \[1\]. Rep 2007 No 21, Sch 4.3 \[2\]. Ins 2022 No 16, Sch 8\[6\].