INCOME TAX ASSESSMENT ACT 1997 - SECT 713.50 Factors to consider
INCOME TAX ASSESSMENT ACT 1997 - SECT 713.50
Factors to considerIn working out, for the purposes of this Part, how much of something a * non - fixed trust would have distributed to an entity, or in respect of a * membership interest in the trust, have regard to all relevant factors, including:
(a) the pattern of any previous distributions by the trust; and
(b) by whom the trust has from time to time been * controlled
(for value shifting purposes).