Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 713.50

    In 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).