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
75 Subsection 995-1(1)
Insert:
realisation event has the meaning given by sections 977-5, 977-20 and 977-55.
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