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-D - Working out the market value of economic benefits  

SECTION 727-300  

727-300   What the rules in this Subdivision are for  

This Subdivision is used in determining whether there has been an ^* indirect value shift and, if so:

(a) whether it has consequences under this Division; and

(b) if it does, the amount of it.