Income Tax Assessment Act 1997
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Hide history noteSECTION 727-465 727-465 Affected interests in the gaining entity
If immediately before the * IVS time the * gaining entity is a company or trust (except one listed in section 727-125 (about superannuation entities)), these are the affected interests in the gaining entity:
(a) each * equity or loan interest that an * affected owner owns in the gaining 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 gaining entity;
(except one covered by an exception in section 727-470 ).
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