Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) To determine whether a scheme gives rise to an indirect value shift, it must be possible to identify all the economic benefits under the scheme, and the providers and recipients of those benefits.
(2) Before then, interests that might be affected by the scheme may be realised at a loss. Subdivision 727 - K contains special rules that apply if that happens.
Table of sections
727 - 95 Main object
727 - 100 When an indirect value shift has consequences under this Division
727 - 105 Ultimate controller test
727 - 110 Common - ownership nexus test (if both losing and gaining entities are closely held)
727 - 125 No consequences if losing entity is a complying superannuation entity etc.