General anti-avoidance rule

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..... haracterising any step in, or a part or whole of, the impermissible avoidance arrangement; (b) treating the impermissible avoidance arrangement- (i) as if it had not been entered into or carried out; or (ii) in such other manner as in the circumstances of the case the Commissioner deems appropriate for the prevention or diminution of the relevant tax benefit. (c) t .....

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