ITAA 1936 s X, Part XI or Division 6AAA of Part III

Use of an outbound offshore re-invoicing arrangement to avoid or evade Australian tax

Use of an inbound offshore re-invoicing arrangement to avoid or evade Australian tax

Asset transfer to an offshore structure at below market value in anticipation of resale to a third party at market value

Asset transfer to an offshore structure at below market value with subsequent use to produce income not attributed to the taxpayer for Australian tax purposes

Use of certain legal structures established in Liechtenstein to attempt to avoid or evade Australian tax obligations

Australian resident entities creating false deductions and/or concealing income through arrangements with promoters based in Vanuatu.

Australian resident entities using promoted tax schemes in Samoa to claim purported deductions and conceal income or assets