SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 8 - AVOIDANCE SCHEMES, NON-ARM'S LENGTH TRANSACTIONS ETC.

Division 1 - Avoidance schemes

SECTION 92 (Repealed by 101 of 2006)   DIVISION ALLOWS CANCELLATION OF TAX BENEFITS UNDER AVOIDANCE SCHEMES  

92(1)  [Commissioner's discretion to cancel tax benefits]  

This Division allows the Commissioner to cancel tax benefits obtained under schemes to which the Division applies.

92(2)  [Tax benefit explained]  

Section 93 explains what it means to obtain a tax benefit under a scheme to which this Division applies.

92(3)  [Way Commissioner may cancel]  

Section 93A sets out the way in which the Commissioner may cancel a tax benefit.