看书的module 1, 第45页，讲Anti-avoidance rules and Part IVA的部分，字面意思上真难理解，不知道为啥老弄这种很绕的甲骨文。知道的同学帮忙翻译下，万分感谢！！
"the legislation requires consideration of the commercial and economic substance of the scheme and any non-tax effects of the scheme in identifying a reasonable alternative. Further(and controversially),any tax outcomes arising from the alternative should be ignored.
Note that s.177C(2) provides that a tax benefit for the purpose of part IVA will not arise where the taxpayer avails himself/herself of a choice,declaration,agreement,election or selection,the giving of the notice or the exercise of the option by any person which is provided for in the Act.
An example of this would include an election concerning the valuation of trading stock. It would see odd if the general anti-avoidance provision undermined the express choice or election provisions that have been inserted into the income tax legislation. Importantly, this 'explicit choice or election exclusion' is unavailable where a scheme is entered into or carried out for the purpose of creating any circumstance that is specifically designed to enable the choice or election to operate."
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大概知道part IVA是干什么的就行，这部分不是重点，我考的时候完全没考到
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行，十分感谢！！！
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楼主都看了这么多了？我要好好加油了
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Modul1貌似以及被我忘得差不多了...让老夫如何是好
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第一章说什么我已经忘得一干二净了，悲催。
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