Read an article in the AAT magazine about the proposed GAAR. Seems to boil down to: current position of what is avoidance and what is evasion depends on an interpretation of the rules. If a GAAR were brought in, what is evasion and what is avoidance would boil down to interpretation of 'what is a reasonable course of action'. As the article points out, this could end up being even more complex.
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