Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A * direct value shift does not have consequences for any entity under this Division if:
(a) section 725 - 90 applies, and the state of affairs referred to in paragraph 725 - 90(1)(a) ceases to exist; and
(b) the direct value shift would not have happened but for that state of affairs ceasing to exist.
(2) However, if section 725 - 90 stops applying, this section is taken never to have applied to the later direct value shift.
Table of sections
725 - 145 When there is a direct value shift
725 - 150 Issue of equity or loan interests at a discount
725 - 155 Meaning of down interests , decrease time , up interests and increase time
725 - 160 What is the nature of a direct value shift?
725 - 165 If market value decrease or increase is only partly attributable to the scheme