LAND TAX ACT 2005 - SECT 102 Anti-avoidance provision

LAND TAX ACT 2005 - SECT 102

If the Commissioner considers that a person has participated in a tax avoidance scheme, the Commissioner may—

        (a)     disregard the scheme; and

        (b)     determine what land tax would have been payable but for the scheme; and

        (c)     make an assessment or reassessment under the Taxation Administration Act 1997 of the tax liability of the person or any other person to give effect to that determination.

Part 7—General

Pt 7 Div. 1 (Heading) substituted by No. 83/2009 s. 13.

Division 1—Notices and certificates