General Anti-Avoidance Rule definitions define 'arrangement' and 'tax benefit', clarifying scope of taxable avoidance under income tax. Section 102 defines core terms for the General Anti-Avoidance Rule: arrangement (any step, transaction, scheme or understanding, including alienation of property) and tax benefit (reduction, avoidance or deferral of tax, increase in refund, reduction in total income or increase in loss, including effects under tax treaties). It also defines connected person and substantial interest (twenty per cent ownership or entitlement thresholds), and supplies operational terms such as fund, party, asset, benefit, step and tax treaty.