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Which is not a requirement for the General Anti-Avoidance Rule to apply: There was no bona fide non-tax purpose for the transaction There was misuse

Which is not a requirement for the General Anti-Avoidance Rule to apply:

There was no bona fide non-tax purpose for the transaction

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

There must be a tax benefit

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