Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 290 - Promotion and implementation of schemes  

Subdivision 290-A - Preliminary  

SECTION 290-5   290-5   OBJECTS OF THIS DIVISION  


The objects of this Division are:


(a) to deter the promotion of tax avoidance *schemes and tax evasion schemes; and


(b) to deter the implementation of schemes that have been promoted on the basis of conformity with a *product ruling in a way that is materially different from that described in the product ruling.


 

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