Guidance

Compliance checks: general anti-abuse rule and provisional counteraction notices - CC/FS34

This factsheet is about the general anti-abuse rule (GAAR), and provisional counteraction notices.

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The purpose of this factsheet is to let you know that, if you’ve used arrangements that we consider the general anti-abuse rule (GAAR) may apply to, we may give you a provisional counteraction notice. If we do, we’ll give you a copy of this factsheet at the time.

Published 8 November 2016
Last updated 12 December 2016 + show all updates
  1. Added translation
  2. First published.