Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 9/40)
Character Range: 6521444–6524486

in companies and trusts, and arising from non‑arm's length dealings
Guide to Division 727
727‑1 What this Division is about
727‑5 What is an indirect value shift?
727‑10 How does this Division deal with indirect value shifts?
727‑15 When does an indirect value shift have consequences under this Division?
727‑25 Effect of this Division on realisations at a loss that occur before the nature or extent of an indirect value shift can be fully determined
Subdivision 727‑A—Scope of the indirect value shifting rules
727‑95 Main object
727‑100 When an indirect value shift has consequences under this Division
727‑105 Ultimate controller test
727‑110 Common‑ownership nexus test (if both losing and gaining entities are closely held)
727‑125 No consequences if losing entity is a complying superannuation entity etc.
              Subdivision 727‑B—What is an indirect value shift
727‑150 How to determine whether a scheme results in an indirect value shift
727‑155 Providing economic benefits
727‑160 When an economic benefit is provided in connection with a scheme
727‑165 Preventing double‑counting of economic benefits
Subdivision 727‑C—Exclusions
Guide to Subdivision 727‑C
727‑200 What this Subdivision is about
General
727‑215 Amount does not exceed $50,000
727‑220 Disposal of asset at cost, or at undervalue if full value is not reflected in adjustable values of equity or loan interests in the losing entity
Indirect value shifts involving services
727‑230 Services provided by losing entity to gaining entity for at least their direct cost
727‑235 Services provided by gaining entity to losing entity for no more than a commercially realistic price
727‑240 What services certain provisions apply to
727‑245 How to work out certain amounts for the purposes of sections 727‑230 and 727‑235
Anti‑overlap provisions
727‑250 Distribution by an entity to a member or beneficiary
Miscellaneous
727‑260 Shift down a wholly‑owned chain of entities
Subdivision 727‑D—Working out the market value of economic benefits
727‑300 What the rules in this Subdivision are for
727‑315 Transfer, for its adjustable value, of depreciating asset acquired for less than $1,500,000
Subdivision 727‑E—Key concepts
Ultimate controller
727‑350 Ultimate controller
727‑355 Control (for value shifting purposes) of a company
727‑360 Control (for value shifting purposes) of a fixed trust
727‑365 Control (for value shifting purposes) of a non‑fixed trust
727‑370 Preventing double counting for percentage stake tests
727‑375 Tests in this Subdivision are exhaustive
Common‑ownership nexus and ultimate stake of a particular percentage
727‑400 When 2 entities have a common‑ownership nexus within a period
727‑405 Ultimate stake of a particular percentage in a company
727‑410 Ultimate stake of a particular percentage in a fixed trust
727‑415 Rules for tracing
Subdivision 727‑F—Consequences of an indirect value shift
Guide to Subdivision 727‑F
727‑450 What this Subdivision is about
Operative provisions
727‑455 Consequences of the indirect value shift
Affected