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-E - Key concepts

View history reference

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.