(a) an individual transfers property to a company or trust on or after 1 January 2002; and
(i) as a result of the transfer, the individual became an attributable stakeholder of the company or trust; or
(ii) at the time of the transfer, the individual was an attributable stakeholder of the company or trust; and
(c) the transfer amounts to a disposal by the individual of ordinary income of the individual; and
(d) if the ordinary income is income from an asset--the course of conduct that constituted the disposition of the income did not also constitute a disposition of the asset;
the Secretary may, by writing, determine that Division 3 of Part 3.10 applies, and is taken to have applied, to the disposal referred to in paragraph (c) as if:
(e) the amount of the disposition were nil; or
(f) the amount of the disposition were reduced by the amount specified in the determination.
(2) In making a decision under this section, the Secretary must comply with any relevant decision-making principles.