Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-95
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VALUE SHIFTING
Division 727
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Indirect value shifting affecting interests in companies and trusts, and arising from non-arm
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s length dealings
Subdivision 727-A
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Scope of the indirect value shifting rules
SECTION 727-125
727-125
No consequences if losing entity is a complying superannuation entity etc.
An *indirect value shift has no consequences under this Division if the *losing entity is one of the following in relation to the income year in which the indirect value shift happens:
(a) a *complying superannuation entity;
(b) a *non-complying superannuation fund;
(c) a *non-complying approved deposit fund.
View history note
Hide history noteAn *indirect value shift has no consequences under this Division if the *losing entity is one of the following in relation to the income year in which the indirect value shift happens:
(a) a *complying superannuation entity;
(b) a *non-complying superannuation fund;
(c) a *non-complying approved deposit fund.
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