Determination of impermissible avoidance arrangements triggers adjustment directions to assessors after notice and hearing.

The Commissioner may require the assessee to produce evidence or particulars for determining consequences under section 112, hear evidence and consider all relevant material, then issue a written determination and direct the assessing officer to adjust total income or tax liability of the assessee and any other party as necessary and appropriate; issuance of the determination is subject to a statutory time limit measured from the end of the month in which the production notice was issued.

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