Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 727-455 727-455 Consequences of the indirect value shift
The consequences (if any) of an * indirect value shift must be worked out using the * realisation time method unless the * adjustable value method is chosen in accordance with section 727-550 .
Note:
Later provisions of this Subdivision set out the interests to which those consequences apply (see sections 727-460 to 727-525 ), which are in turn determined by who are the affected owners (see section 727-530 ).
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