Duties Act 1997 No 123
Current version for 1 December 2014 to date (accessed 19 December 2014 at 08:00)
Chapter 11ASection 284I

284I   Innocent participants

(1)  A person is liable under this Chapter to pay an amount of duty avoided by the person as a result of a tax avoidance scheme whether or not the person entered into, made or carried out the relevant tax avoidance scheme.
(2)  However, a person is not liable to pay an amount of duty avoided by the person as a result of a tax avoidance scheme if the Chief Commissioner is satisfied that the person did not know that the scheme was a tax avoidance scheme.
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