General anti-avoidance rule applies alongside or instead of other tax rules, subject to prescribed guidelines and conditions. Clause 183 establishes that the Chapter containing the general anti-avoidance provisions applies in addition to, or in lieu of, any other basis for ... Summary
General anti-avoidance rule applies alongside or instead of other tax rules, subject to prescribed guidelines and conditions.
Clause 183 establishes that the Chapter containing the general anti-avoidance provisions applies in addition to, or in lieu of, any other basis for determination of tax liability and operates as per prescribed guidelines and subject to prescribed conditions.
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