Income Tax Assessment Act 1997
View history note
Hide history noteIt must be the case that, at some time during the * IVS period:
(a) the * losing entity and the * gaining entity have the same * ultimate controller; or
(b) the ultimate controller of the losing entity is the same entity that was the ultimate controller of the gaining entity at a different time during that period; or
(c) the gaining entity is the ultimate controller of the losing entity; or
(d) the losing entity is the ultimate controller of the gaining entity.
For the concept of IVS period , see section 727-150 .
For the concept of ultimate controller , see section 727-350 .
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