Income Tax Assessment Act 1997

Part 3-95 inserted by No 90 of 2002.

Div 727 inserted by No 90 of 2002.

Subdiv 727-A inserted by No 90 of 2002.

S 727-125 substituted by No 64 of 2020, s 3 and Sch 3 item 112, effective 1 July 2020. S 727-125 formerly read:

SECTION 727-125 No consequences if losing entity is a superannuation entity  
727-125
An ^* indirect value shift has no consequences under this Division if the ^* losing entity is one of these in relation to the income year in which the indirect value shift happens:

(a) a ^* complying superannuation fund; or

(b) a ^* non-complying superannuation fund; or

(c) a ^* complying approved deposit fund; or

(d) a ^* non-complying approved deposit fund; or

(e) a ^* pooled superannuation trust.

S 727-125 inserted by No 90 of 2002.