Section 68: Meaning of “avoidance scheme” in section 67
176.This interpretative section is based on sections 792(2) and 801A(6) to (11) of ICTA.
176.This interpretative section is based on sections 792(2) and 801A(6) to (11) of ICTA.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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