New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 25 Value shifting
Income Tax Assessment Act 1997
3 Section 136-10 (after table row relating to event number K7)
Insert:
|
K8 |
Direct value shifts affecting equity or loan interests in a company or trust |
the *down interest |
3-9 |
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