Question: Which is not a requirement for the General Anti-Avoidance Rule to apply: Question 27 options: There wasn't a non-tax purpose for the transaction (e.g. if
Which is not a requirement for the General Anti-Avoidance Rule to apply: Question 27 options: There wasn't a non-tax purpose for the transaction (e.g. if not for the tax benefit, the transaction would not have been incurred) There must be a tax benefit There was misuse or abuse of the law in that the result is not in the object or spirit of the law There was a deliberate ignoring of the law
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