11 (11) A taxpayer will be said to have obtained a tax benefit in connection with a scheme under Part IVA ITAA36 where: Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a an amount is not included in the assessable income of the taxpayer of a year of income where that amount would have been included, or might reasonably be expected to have been included, if the scheme had not been entered into or carried out (s 177C(1)(a) ITAA36) b a deduction is allowed to the taxpayer in a year of income where the whole or a part of the deduction would not have been allowed, or might reasonably be expected not to have been allowed, if the scheme had not been entered into or carried out (s 177C(1)(b)) C a capital loss is incurred by the taxpayer in a year of income, where the whole or part of that capital loss would not have been incurred, or might reasonably be expected not to have been incurred, if the scheme had not been entered into or carried out (s 177C(1)(ba)); d a foreign tax credit is allowable to the taxpayer in a year of income, where the whole or part of that credit would not have been allowable, or might reasonably be expected not to have been allowable, if the scheme had not been entered into or carried out (s 177C(1)(bb)); e All of the above