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

35   Subsection 995-1(1)

Insert:

disaggregated attributable increase : section 727-805 sets out how to determine whether an*indirect value shift has produced a disaggregated attributable increase in the market value of an*equity or loan interest.