Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS  

Division 45 - Instalment payments  

Subdivision 45-P - Anti-avoidance rules  

SECTION 45-615  

45-615   WHAT IS YOUR HYPOTHETICAL TAX POSITION FOR AN INCOME YEAR ?  

Your hypothetical tax position for an income year is what would have been, or what could reasonably be expected to have been, your * tax position for the income year if the * scheme had not been entered into or carried out.