Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 727.455

    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).