Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)
Schedule 1 PwC response - Promoter penalty law reform
Taxation Administration Act 1953
25 After paragraph 290-55(7)(a) in Schedule 1
Insert:
(aa) that results in a *scheme that is materially different from that described in a *public ruling, *private ruling or *oral ruling being promoted on the basis of conformity with that ruling; or
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