113FAssessments and reassessments if tax benefit obtained from scheme

### 113F Assessments and reassessments if tax benefit obtained from scheme > [*\[Section 113F of Part 11 Inserted by No. 40 of 2006, s. 34, Applied:18 Dec 2006\]*](/view/html/inforce/2006-12-18/act-2006-040#GS34@EN) > > > (1)  If a person has obtained, or would but for this Division obtain, a tax benefit from entering into or carrying out a scheme of a kind referred to in [section 113B(1)](#GS113B@Gs1@EN) , or part of such a scheme, the Commissioner may – > > > > > > (a) in making an assessment of tax liability under [section 18](#GS18@EN) , include as part of the person's tax liability the amount of the tax benefit obtained or that would be obtained; or > > > > > > > (b) reassess the person's tax liability under [section 19](#GS19@EN) so that the person's tax liability includes the amount of the tax benefit obtained. > > > (2)  If the Commissioner takes action under [subsection (1)](#GS113F@Gs1@EN) , the Commissioner must notify the person, in writing, that he or she has done so and his or her reasons for doing so.