Commonwealth Consolidated Acts Commonwealth Consolidated ActsIf 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