Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-95
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VALUE SHIFTING
Division 727
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Indirect value shifting affecting interests in companies and trusts, and arising from non-arm
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s length dealings
Subdivision 727-F
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Consequences of an indirect value shift
SECTION 727-450
What this Subdivision is about
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which method to use to work out the consequences of an indirect value shift for equity or loan interests, and indirect equity or loan interests, in the losing entity and in the gaining entity; and
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which interests, and which owners, are affected.
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Hide history noteThis Subdivision tells you:
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