Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-25
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CHARGES AND PENALTIES
Division 290
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Promotion and implementation of schemes
Subdivision 290-A
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Preliminary
SECTION 290-5
290-5
OBJECTS OF THIS DIVISION
The objects of this Division are: (a) to deter the promotion of tax avoidance *schemes and tax evasion schemes; and (aa) to deter the promotion of schemes on the basis of conformity with a *public ruling, *private ruling or *oral ruling if the scheme is materially different from that described in the ruling; and (b) to deter the implementation of schemes that have been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling.
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThe objects of this Division are: (a) to deter the promotion of tax avoidance *schemes and tax evasion schemes; and (aa) to deter the promotion of schemes on the basis of conformity with a *public ruling, *private ruling or *oral ruling if the scheme is materially different from that described in the ruling; and (b) to deter the implementation of schemes that have been promoted on the basis of conformity with a public ruling, private ruling or oral ruling in a way that is materially different from that described in the ruling.
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