Commonwealth Consolidated Acts Commonwealth Consolidated ActsDivision 725 applies to a scheme entered into on or after 1 July 2002. It also applies to a scheme entered into on or after 27 June 2002, but only if:
(a) the decrease times for down interests of which entities are affected owners are all on or after 1 July 2002; and
(b) the increase times for up interests of which entities are affected owners are all on or after 1 July 2002.
727 - 1 Application of Division 727
727 - 230 Transitional exclusion for certain indirect value shifts relating mainly to services
727 - 470 Affected interests do not include equity or loan interests
owned by entity that is eligible to be an STS taxpayer