Large Ltd is a Significant Global Entity seeking to establish operations in Australia for the first time since it is a new market for the company, but it regards Australia as a relatively high taxing country, so it wants to reduce its presence in Australia. Small Pty Ltd is incorporated in Australia with Mary as the sole director and Mary and her spouse as the sole shareholders to sell products Large Ltd's products to the Australian public through on behalf of Large Ltd on commission with the remainder of the profits on each transaction being paid to Large ltd.
Would an anti-avoidance rule be useful in combating this activity? If so, briefly explain which one and how it might be useful.

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The Answer of Large Ltd is a Significant Global Entity seeking to establish operations in Australia for the first time since it is a new market for the company, but it regards Australia as a relatively high taxing country, so it wants to reduce its presence in Australia. Small Pty Ltd is incorporated in Australia with Mary as the sole director and Mary and her spouse as the sole shareholders to sell products Large Ltd's products to the Australian public through on behalf of Large Ltd on commission with the remainder of the profits on each transaction being paid to Large ltd.
Would an anti-avoidance rule be useful in combating this activity? If so, briefly explain which one and how it might be useful.

Large Ltd Is a Significant Global Entity Seeking to Establish