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

75   Subsection 995-1(1)

Insert:

realisation event has the meaning given by sections 977-5, 977-20 and 977-55.