Document ID: chunk:federal_register_of_legislation:F2025L00269:reg:18
Version: federal_register_of_legislation:F2025L00269
Segment Type: reg
Provision Reference: reg 18
Character Range: 7132–7950

18  Transfer by member of couple

        1.     This section applies if:

           1.     an individual, who is a member of a couple, transfers property to a company or trust before 1 January 2002; and
           2.     as a result of the transfer:
             1.      the individual is the only attributable stakeholder, on 1 January 2002, of the company or trust; or
             2.    both members of the couple are the only attributable stakeholders, on 1 January 2002, of the company or trust.

        1.     The Commission must consider whether, in all the circumstances, the application of Division 7 of Part IIIB of the Act would be unfair or unreasonable in relation to the individual.

Part 5  Disposal of ordinary income (before 1 January 2002) by individual whose spouse is attributable stakeholder