106MInnocent participants

#### 106M Innocent participants 106M Innocent participants > > (1) A person is liable under this Part to pay an amount of tax avoided by the person as a result of a tax avoidance scheme whether or not the person entered into, made or carried out the tax avoidance scheme. > > > (2) However, a person is not liable to pay an amount of tax avoided by the person as a result of a tax avoidance scheme if the Chief Commissioner is satisfied that the person did not know, and could not reasonably be expected to have known, that the scheme was a tax avoidance scheme. > > **s 106M:** Ins 2022 No 16, Sch 8\[6\].