Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-95 - VALUE SHIFTING  

Division 727 - Indirect value shifting affecting interests in companies and trusts, and arising from non-arm ' s length dealings  

Subdivision 727-C - Exclusions  

SECTION 727-200   What this Subdivision is about  

Note 1:

If the consequences of an indirect value shift are to be worked out using the realisation time method (under Subdivision 727-G ), there are further exclusions for certain 95% services indirect value shifts: see section 727-700 .

Note 2:

For cases where there may be both a direct value shift and an indirect value shift, see Subdivision 727-L .