NSWIn ForceAct
Taxation Administration Act 1996
106LReasons for decision to be given
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#### 106L Reasons for decision to be given
106L Reasons for decision to be given
> A notice of assessment, or reassessment, of tax liability that is issued by the Chief Commissioner on the basis that a scheme is a tax avoidance scheme must be accompanied by a statement of the Chief Commissioner’s reasons for making the assessment or reassessment.
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> **s 106L:** Ins 2002 No 121, Sch 2 \[1\]. Rep 2007 No 21, Sch 4.3 \[2\]. Ins 2022 No 16, Sch 8\[6\].