New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 15   Value shifting

Part 5   Dictionary amendments

Income Tax Assessment Act 1997

29   Subsection 995-1(1)

Insert:

control (for value shifting purposes) has the meaning given by sections 727-355, 727-360, 727-365 and 727-375.