INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 713 - Rules for particular kinds of entities  

Subdivision 713-A - Trusts  

Determining destination of distribution by non-fixed trust

SECTION 713-50   713-50   Factors to consider  

In working out, for the purposes of this Part, how much of something a ^* non-fixed trust would have distributed to an entity, or in respect of a ^* membership interest in the trust, have regard to all relevant factors, including:

(a) the pattern of any previous distributions by the trust; and

(b) by whom the trust has from time to time been ^* controlled (for value shifting purposes).