Anti- Avoidance David Green, an Australian resident decides to set up a company in the Netherlands. He transfers funds across to the company bank account. David is not a director of this newly formed company. He has not paid tax on the money deposited abroad. The company then loans money to David at a rate of interest. He claims the interest charged to him as a tax deduction, as he uses the funds borrowed to purchase a rental property. Required: Which of the anti-avoidance provisions will the Commissioner apply to this scheme. What are the resulting consequences? In your answer cite relevant provisions of the act, as well as making reference to case law.