Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-90
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CONSOLIDATED GROUPS
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).
Division 713
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Rules for particular kinds of entities
Subdivision 713-A
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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).
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