Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-95
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VALUE SHIFTING
An entity does not control (for value shifting purposes) a company or trust except as provided in this Subdivision.
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-E
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Key concepts
Ultimate controller
SECTION 727-375
727-375
Tests in this Subdivision are exhaustive
An entity does not control (for value shifting purposes) a company or trust except as provided in this Subdivision.
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