Income Tax Assessment Act 1997
View history note
Hide history noteAn * equity or loan interest in the target entity is a down interest if a decrease in its *market value is reasonably attributable to the one or more things referred to in paragraph 725-145(1)(b) , and occurs at or after the time referred to in that paragraph. The time when the decrease happens is called the decrease time for that interest.
725-155(2)
An * equity or loan interest in the target entity is an up interest if subsection 725-145(2) or (3) is satisfied for the interest. The time when the interest is issued at a * discount, or the increase in *market value happens, is called the increase time for that interest.
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