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Taxation Administration Act 1997
113DWhen tax benefit obtained
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113D When tax benefit obtained
[Section 113D of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006] A person obtains a tax benefit if an amount of tax payable by the person under a taxation law is, or could reasonably be expected to be, less than it would have been if the person had not entered into or carried out a scheme of a kind referred to in section 113B(1) or part of such a scheme.