Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-95 - VALUE SHIFTING  

Division 725 - Direct value shifting affecting interests in companies and trusts  

Subdivision 725-B - What is a direct value shift?  

SECTION 725-165  

725-165   If market value decrease or increase is only partly attributable to the scheme  

If it is reasonable to conclude that an increase or decrease in *market value, or the issuing of an ^* equity or loan interest at a ^* discount, is only partly caused by the doing of the one or more things under the ^* scheme, this Division applies to the increase, decrease, or issue at a discount, to that extent only.