Income Tax Assessment Act 1997
Part 3-95 inserted by No 90 of 2002.
Div 727 inserted by No 90 of 2002.
Subdiv 727-E inserted by No 90 of 2002.
An entity does not control (for value shifting purposes) a company or trust except as provided in this Subdivision.
S 727-375 inserted by No 90 of 2002.
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