106NPromotion of tax avoidance schemes prohibited

#### 106N Promotion of tax avoidance schemes prohibited 106N Promotion of tax avoidance schemes prohibited > > (1) A person must not engage in conduct that results in a person being a promoter of a tax avoidance scheme. > > > (2) A person is a promoter of a tax avoidance scheme if the person markets the scheme or otherwise encourages the growth of the scheme or interest in it. > > > (3) However, a person is not a promoter of a tax avoidance scheme merely because the person— > > > > > (a) provides advice about the scheme, or > > > > > (b) distributes information or material about the scheme prepared by another person. > > **s 106N:** Ins 2022 No 16, Sch 8\[6\].