(11)"tax benefit" means -(a)a reduction or avoidance or deferral of tax or other amount payable under this Act; or(b)an increase in a refund of tax or other amount under this Act; or(c)a reduction or avoidance or deferral of tax or other amount that would be payable under this Act, as a result of a tax treaty; or(d)an increase in a refund of tax or other amount under this Act as a result of a tax treaty; or(e)a reduction in total income including increase in loss, in the relevant previous year or any other previous year;
