106JPayment of tax avoided as a result of tax avoidance scheme

#### 106J Payment of tax avoided as a result of tax avoidance scheme 106J Payment of tax avoided as a result of tax avoidance scheme > > (1) A person is liable to pay the amount of tax avoided by the person as a result of a tax avoidance scheme. > > > (2) For the purposes of this Part, the amount of tax avoided by a person as a result of a tax avoidance scheme is the amount of tax that, if the tax avoidance scheme had not been entered into, made or carried out— > > > > > (a) would have been payable by the person, or > > > > > (b) it is reasonable to expect would have been payable by the person, assuming that a reasonable alternative to entering into or making the scheme had been adopted, being an alternative that would have achieved the same economic or commercial result as the scheme, other than the result of avoiding tax. > > > (3) The Chief Commissioner may make an assessment, or reassessment, of tax liability on the basis of the person’s liability under this Part to pay an amount of tax avoided by the person. > > **s 106J:** Ins 2002 No 121, Sch 2 \[1\]. Rep 2007 No 21, Sch 4.3 \[2\]. Ins 2022 No 16, Sch 8\[6\].