Tax Fraud Detection Skill Proactive detection and prevention capability ensuring no recommendation produced by the Australian Tax Optimizer platform constitutes illegal tax avoidance or would trigger Part IVA anti-avoidance provisions. When to Use Activate this skill when: - Reviewing tax recommendations for legal defensibility - Analysing transaction patterns for circular or artificial arrangements - Assessing R&D claims for legitimacy (not routine activities disguised as R&D) - Evaluating Division 7A arrangements for sham characteristics - Checking loss carry-forward for artificial loss gen…