Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 727.450

What this Subdivision is about

This Subdivision tells you:

  which method to use to work out the consequences of an indirect value shift for equity or loan interests, and indirect equity or loan interests, in the losing entity and in the gaining entity; and

  which interests, and which owners, are affected.

Table of sections

Operative provisions

727 - 455   Consequences of the indirect value shift

Affected interests

727 - 460   Affected interests in the losing entity

727 - 465   Affected interests in the gaining entity

727 - 470   Exceptions

727 - 520   Equity or loan interest and related terms

727 - 525   Indirect equity or loan interest

Affected owners

727 - 530   Who are the affected owners

Choices about method to be used

727 - 550   Choosing the adjustable value method

727 - 555   Giving other affected owners information about the choice


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