New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 15 Value shifting
Part 5 Dictionary amendments
Income Tax Assessment Act 1997
23 Subsection 995-1(1)
Insert:
adjustable value method means the method (for determining the effect of*indirect value shifts) for which Subdivision 727-H provides.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
