Schemes and arrangements designed to increase relief: anti-avoidance (ss 81-95)

Contents

Section 81 – Countering effect of avoidance arrangements [TIOPA 2010 s 81] Section commentary
Section 82 – Conditions for the purposes of section 81(1) [TIOPA 2010 s 82] Section commentary
Section 83 – Schemes and arrangements referred to in section 82(4) [TIOPA 2010 s 83] Section commentary
Section 84 – Section 83(2) and (4): schemes enabling attribution of foreign tax [TIOPA 2010 s 84] Section commentary
Section 85 – Section 83(2) and (4): schemes about effect of paying foreign tax [TIOPA 2010 s 85] Section commentary
Section 85A – Section 83(2) and (4): schemes involving deemed foreign tax [TIOPA 2010 s 85A] Section commentary
Section 86 – Section 83(2) and (4): schemes about claims or elections etc. [TIOPA 2010 s 86] Section commentary
Section 87 – Section 83(2) and (4): schemes that would reduce a person’s tax liability [TIOPA 2010 s 87] Section commentary
Section 88 – Section 83(2) and (4): schemes involving tax-deductible payments [TIOPA 2010 s 88] Section commentary
Section 89 – Contents of counteraction notice [TIOPA 2010 s 89] Section commentary
Section 90 – Consequences of counteraction notices [TIOPA 2010 s 90] Section commentary
Section 91 – Counteraction notices given before tax return made [TIOPA 2010 s 91] Section commentary
Section 92 – Counteraction notices given after tax return made [TIOPA 2010 s 92] Section commentary
Section 93 – Amendment, closure notices and discovery assessments in section 92 cases [TIOPA 2010 s 93] Section commentary
Section 94 – Information made available for the purposes of section 92(4) [TIOPA 2010 s 94] Section commentary
Section 95 – Interpretation of sections 89 to 94 [TIOPA 2010 s 95] Section commentary

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