TASIn ForceAct
Taxation Administration Act 1997
113DWhen tax benefit obtained
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### 113D When tax benefit obtained
> [*\[Section 113D of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006\]*](/view/html/inforce/2006-12-18/act-2006-040#GS34@EN) 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)](#GS113B@Gs1@EN) or part of such a scheme.