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
58 Subsection 995-1(1) (at the end of the definition of market value )
Add:
To avoid doubt, paragraph (a) does apply in working out the market value of economic benefits, or of an*equity or loan interest, for the purposes of Part 3-95 (Value shifting).
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