Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 727.455

Consequences of the indirect value shift

                   The consequences (if any) of an * indirect value shift must be worked out using the * realisation time method unless the * adjustable value method is chosen in accordance with section 727-550.

Note:          Later provisions of this Subdivision set out the interests to which those consequences apply (see sections 727-460 to 727- 525), which are in turn determined by who are the affected owners (see section 727-530).

Affected interests



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