= Q15 (15) Identifying a tax benefit in relation to a scheme to which Part IVA applies is important because: Select an answer and submit. For keyboard navigation, use the up/down arrow keys to select an answer. a Part IVA can have no application to schemes that, amongst other thing, do not produce tax benefits (s.177D(3) ITAA36); b the identification of the sole or dominant purpose for which a scheme was undertaken requires that a tax benefit be one of the factors upon which purpose is based C the application of the reconstruction approach and the annihilation approach in constructing an alternati hypothesis require there be a tax benefit in connection with the relevant scheme d All of the above