Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Either or both of these must be true:
(a) when the * realisation event mentioned in subsection 727 - 700(1) happens, some or all of the services mentioned in paragraph 727 - 700(2)(a) or (b) have not yet been provided; or
(b) some or all of those services have been provided in the income year (of the * losing entity) in which the realisation event happens, or in the previous income year.
(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; and
(b) all other * predominantly - services indirect value shifts that satisfy subsection (1) (or that would satisfy it if they were * 95% services indirect value shifts).
(3) It must also be reasonable to conclude that the total * market value is less than it would have been by at least:
(a) $100,000, 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 $2,000,000; or
(b) 5% of the total of those * adjustable values, if that total is greater than $2,000,000 and less than or equal to $10,000,000; or
(c) $500,000, if that total is greater than $10,000,000.
(4) For the purposes of subsections (2) and (3), disregard an * indirect value shift referred to in paragraph (2)(a) or (b) if services are provided directly by the * losing entity to the * gaining entity under the * scheme before the income year (of the losing entity) before the one in which the * realisation event happened.