Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-95 - VALUE SHIFTING  

Division 727 - Indirect value shifting affecting interests in companies and trusts, and arising from non-arm ' s length dealings  

Subdivision 727-A - 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.


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