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

42   Subsection 995-1(1)

Insert:

greater benefits :

(a) under an*indirect value shift, has the meaning given by subsection 727-150(3); and

(b) under a*presumed indirect value shift, has the meaning given by subsection 727-855(1).