General anti-avoidance rule.

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..... aracterising 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) disregarding any accommodating par .....

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