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
35 Subsection 995-1(1)
Insert:
disaggregated attributable increase : section 727-805 sets out how to determine whether an*indirect value shift has produced a disaggregated attributable increase in the market value of an*equity or loan interest.
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