Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:1
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 1
Character Range: 23801–25213

1                        (a) Paragraph (f) of item 1; or                         All of the following apply:
                         (b) paragraph (e) of item 2; or                         (a) there has been a transaction in the assessment year that:
                         (c) paragraph (d) of item 3                             (i) involves associates; and
                                                                                 (ii) has income tax consequences;
                                                                                 (b) any of the following apply:
                                                                                 (i) the parties were not dealing with each other at arm's length in relation to the transaction;
                                                                                 (ii) the transaction results in an amount of $200,000 or more being included in or allowable as a deduction from the assessable income of any of the parties in respect of the assessment year;
                                                                                 (iii) the transaction involves one or more CGT events, and the sum of the capital proceeds from the events is $200,000 or more;
                                                                                 (d) the transaction is relevant to an amount in the assessed entity's assessment