INCOME TAX ASSESSMENT ACT 1997 - SECT 727.725 Meaning of predominantly - services indirect value shift

INCOME TAX ASSESSMENT ACT 1997 - SECT 727.725

    An * indirect value shift is a predominantly - services indirect value shift if, and only if, the * greater benefits consist entirely or predominantly of:

  (a)   a right to have services that are covered by section   727 - 240 provided directly by the * losing entity to the * gaining entity; or

  (b)   services that are covered by section   727 - 240 and have been, are being, or are to be, so provided;

or both.