INTM654010 - Distribution exemption: Anti-avoidance legislation: outline
Introduction to the anti avoidance rules
CTA09/S931J to S931Q are anti-avoidance rules. The terms 바카라 사이트渟cheme바카라 사이트� and 바카라 사이트渢ax advantage scheme바카라 사이트� used in these sections are defined in S931V (see INTM652050 above).
Whenever an anti-avoidance rule applies it has the effect of preventing a distribution from falling into one or more of the exempt classes.