WebA mode is the means of communicating, i.e. the medium through which communication is processed. There are three modes of communication: Interpretive Communication, … Web2.70 The amendments to the General Anti-Avoidance Rule contained in Part IVA of the ITAA 1936 ensure that the Commissioner can deny inappropriate tax benefits by entering into artificial or contrived arrangements. This is appropriate because tax avoidance schemes operate contrary to the intention of the law.
Introducing a General Anti-Avoidance Rule (GAAR) - Google Books
WebMade or contrived by art; produced or modified by human skill and labor, in opposition to natural; as, artificial heat or light, gems, salts, minerals, fountains, flowers. ... of scuttling its own legislation to give the tax office greater powers to stop global companies using “artificial or contrived arrangements” to avoid tax obligations ... WebJan 31, 2016 · This Tax Law IMF Technical Note focuses on some of the key design and drafting considerations of one specific legal instrument (being, a statutory general anti-avoidance rule (GAAR)) which is often... leggings with high socks
What is the definition of Contrivance? Dictionary.net
Webthe act of devising something. (n) contrivance. a device or control that is very useful for a particular job. (n) contrivance. any improvised arrangement for temporary use. (n) … WebThe act or faculty of contriving, inventing, devising, or planning. The thing contrived, invented, or planned; disposition of parts or causes by design; a scheme; plan; atrifice; arrangement. 2010 - New Age Dictionary Database By Oddity Software A device; apparatus; scheme. 1919 - The Winston Simplified Dictionary WebGuidance Employment Allowance avoidance scheme: contrived arrangements caught by existing rules (Spotlight 24) Published 29 June 2015 The Employment Allowance ( EA) … leggings with high heels