Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 727-460 727-460 Affected interests in the losing entity
These are the affected interests in the * losing entity:
(a) each * equity or loan interest that an * affected owner owns in the losing entity immediately before the * IVS time; and
(b) each equity or loan interest that:
(i) an affected owner owns in another affected owner immediately before the IVS time; and
(ii) is an * indirect equity or loan interest in the losing entity;
(except one covered by an exception in section 727-470 ).
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