INCOME TAX ASSESSMENT ACT 1997 - SECT 727.300 What the rules in this Subdivision are for

INCOME TAX ASSESSMENT ACT 1997 - SECT 727.300

    This Subdivision is used in determining whether there has been an * indirect value shift and, if so:

  (a)   whether it has consequences under this Division; and

  (b)   if it does, the amount of it.