Investigating tax-effective arrangements

You can download a printed version of Investigating tax-effective arrangements (NAT 73759, 628 KB) in Portable Document Format (PDF).

About this guide

Investigating tax-effective arrangements is a guide to help you recognise some of the common types of tax avoidance schemes so you can reject them and avoid the negative consequences associated with them.

You should read this guide if you are considering entering into a tax-effective arrangement that will affect your tax liability.

This guide:

• explains the difference between a tax-effective arrangement and a tax avoidance scheme
• gives examples of the most common types of tax avoidance schemes
• helps you identify a tax avoidance scheme and work out what to do if you are involved in one.

Throughout this guide you will find important notes (look for the and symbols which will help you with key information.

You will also find 'more information' boxes (look for the symbol) which will show any further steps you may need to take or supplementary information you may need to refer to.

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