### 113E Amount of tax benefit > [*\[Section 113E of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006\]*](/view/html/inforce/2006-12-18/act-2006-040#GS34@EN) The amount of the tax benefit obtained by a person who 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, is the difference between the amount of tax payable and the amount of tax that would have been payable had that person not entered into or carried out that scheme or that part of such a scheme.

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Section 113E - Taxation Administration Act 1997 - Amount of tax benefit — Zoe