Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 725.165

If market value decrease or increase is only partly attributable to the scheme

    If it is reasonable to conclude that an increase or decrease in * market value, or the issuing of an * equity or loan interest at a * discount, is only partly caused by the doing of the one or more things under the * scheme, this Division applies to the increase, decrease, or issue at a discount, to that extent only.

Table of sections

General

725 - 205   Consequences depend on character of down interests and up interests

725 - 210   Consequences for down interests depend on pre - shift gains and losses

Special cases

725 - 220   Neutral direct value shifts

725 - 225   Issue of bonus shares or units

725 - 230   Off - market buy - backs


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