NSWIn ForceAct
Taxation Administration Act 1996
106IMeaning of “avoid”
Start here
Get a plain-English read of 106I
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1996.
#### 106I Meaning of “avoid”
106I Meaning of “avoid”
> In this Part—
>
> > (a) a reference to avoiding tax, or payment of tax, includes a reference to postponing payment of tax, and
>
> > (b) a reference to avoiding tax liability includes a reference to reducing or postponing tax liability.
>
> **s 106I:** Ins 2002 No 121, Sch 2 \[1\]. Am 2005 No 111, Sch 7 \[4\]. Rep 2007 No 21, Sch 4.3 \[2\]. Ins 2022 No 16, Sch 8\[6\].
>
> **s 106IA:** Ins 2005 No 51, Sch 7 \[9\]. Rep 2007 No 21, Sch 4.3 \[2\].