New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 15 Value shifting
Part 3 Consequential amendment of the Income Tax Assessment Act 1997
Division 1 Amendments
8 Section 112-45 (after table row relating to event number G3)
Insert:
|
K8 |
Direct value shifts affecting your equity or loan interests in a company or trust |
The total cost base and reduced cost base |
Subdivision 725-D |