Making tax-effective investments

The fact sheet Making tax-effective investments is also available to download in Portable Document Format [PDF 95 KB].

Information to help you understand the difference between tax planning and tax avoidance schemes

Taxpayers are entitled to minimise their taxation liabilities and receive benefits provided under the law relating to investment activities. However, investment schemes and legal structures that do not comply with the law are considered to be aggressive tax planning arrangements (commonly referred to as tax schemes).

Participation in a tax scheme will result in you having to pay tax you thought you were minimising as well as interest and penalties. So you should carefully investigate tax planning arrangements before becoming involved.