New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 15   Value shifting

Part 5   Dictionary amendments

Income Tax Assessment Act 1997

23   Subsection 995-1(1)

Insert:

adjustable value method means the method (for determining the effect of*indirect value shifts) for which Subdivision 727-H provides.