Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 725.55

    An entity (the controller ) must * control (for value shifting purposes) the target entity at some time during the period starting when the * scheme is entered into and ending when it has been carried out. (That period is the scheme period .)

For the concept of control (for value shifting purposes) ,
see sections   727 - 355 to 727 - 375.