Division 727
In forceIndirect value shifting affecting interests in companies and trusts, and arising from non‑arm’s length dealings
Chapter 3Specialist liability rules
Part 3-95Value shifting
Division 727 Indirect value shifting affecting interests in companies and trusts, and arising from non‑arm’s length dealings
Table of sections
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
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