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-K - Reduction of loss on equity or loan interests realised before the IVS time  

SECTION 727-875  

727-875   Application to CGT asset that is also trading stock or revenue asset  

If an ^* equity or loan interest is also an item of ^* trading stock or a ^* revenue asset, this Subdivision applies to the interest once in its character as a CGT asset and again in its character as trading stock or a revenue asset.