Income Tax Assessment Act 1997
If there is a net shift of value between 2 related entities because of a non-arm ' s length dealing, this Division:
However, it does so only for interests that are owned by entities involved in the value shift.
|727-5||What is an indirect value shift?|
|727-10||How does this Division deal with indirect value shifts?|
|727-15||When does an indirect value shift have consequences under this Division?|
|727-25||Effect of this Division on realisations at a loss that occur before the nature or extent of an indirect value shift can be fully determined|