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Taxation Administration Act 1997
113APurpose and operation of Division 3A
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113A Purpose and operation of Division 3A
[Section 113A of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006]
(1) The purpose of this Division is to deter artificial, blatant or contrived schemes to reduce liability to pay tax.
(2) No provision of this Act or a taxation law limits the operation of this Division unless that provision expressly provides otherwise.