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

76   Subsection 995-1(1)

Insert:

realisation-time method means the method (for determining the effect of*indirect value shifts) for which Subdivision 727-G provides.