Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) It must be the case that at no time during the period when the owner owned the interest did the sole or dominant activity of the * losing entity consist of providing services as mentioned in subsection 727 - 715(1).
(2) It must be reasonable to conclude that the total (the total market value ) of the * market values, immediately before the * realisation event, of * primary interests in the * losing entity then owned by * affected owners is less than it would have been if none of the following had happened:
(a) the * 95% services indirect value shift;
(b) each * predominantly - services indirect value shift that meets either of these conditions:
(i) its amount was less than $500,000 and it happened within 4 years before the realisation event, or at the same time as the realisation event;
(ii) its amount was $500,000 or more and it happened at any time before the realisation event, or at the same time as the realisation event;
and that meets all of these conditions:
(iii) the same entity is the losing entity for it as for the 95% services indirect value shift;
(iv) it happened under a different * scheme from the 95% services indirect value shift; and
(v) having regard to all relevant circumstances, it is reasonable to conclude that the sole or main reason why it happened under a different scheme was to prevent the conditions in section 727 - 705, 727 - 710, 727 - 715 or this section from being met.
(3) It must also be reasonable to conclude that the total * market value is less than it would have been by at least:
(a) $500,000, if the total of the * adjustable values, immediately before the * realisation event, of the * primary interests referred to in subsection (2) is less than or equal to $10,000,000; or
(b) 5% of the total of those * adjustable values, if that total is greater than $10,000,000 and less than or equal to $100,000,000; or
(c) $5,000,000, if that total is greater than $100,000,000.
(4) The providing of the services mentioned in paragraph 727 - 700(2)(a) or (b) by the losing entity must not be in the ordinary course of its business.