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

87   Subsection 995-1(1)

Insert:

ultimate stake of a particular percentage has the meaning given by sections 727-405, 727-410 and 727-415.