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

43   Subsection 995-1(1)

Insert:

in connection with : an economic benefit is*provided in connection with a*scheme if at least one of the tests in section 727-160 is satisfied.