Document ID: chunk:federal_register_of_legislation:F2017L00213:body:0:p2
Version: federal_register_of_legislation:F2017L00213
Segment Type: other
Provision Reference: 
Character Range: 2477–5105

applies to an individual who is a member of a couple.
 (2) The Secretary must take into account whether:
 (a) the individual was the only attributable stakeholder of the company or trust, before or after the transfer; or
 (b) both members of the couple were the only attributable stakeholders of the company or trust, before or after the transfer.
9 Transfer to company or trust with 2 or more attributable stakeholders
 (1) This section applies if, in relation to a transfer of property to a company or a trust:
 (a) the transfer is made by an attributable stakeholder of the company or trust; and
 (b) before the transfer, there were 2 or more attributable stakeholders of the company or trust.
 (2) This section also applies if, in relation to a transfer of property to a company or a trust:

 (a) the transfer is made by an attributable stakeholder of the company or trust; and
 (b) after the transfer, there were 2 or more attributable stakeholders of the company or trust.
 (3) The Secretary must take into account the asset attribution percentage of each attributable stakeholder of the company or trust, before and after the transfer of the property.
10 Transfer to company or trust by individual who becomes attributable stakeholder
 (1) This section applies if, in relation to a transfer of property to a company or a trust:
 (a) the transfer is made by an individual who is not an attributable stakeholder of the company or trust; and
 (b) as a result of the transfer, the individual is an attributable stakeholder.
 (2) The Secretary must take into account the asset attribution percentage of each attributable stakeholder of the company or trust, before and after the transfer of the property.

Part 3 Disposal of asset (on or after 1 January 2002) by company or trust
11 Purpose of Part 3
  This Part sets out decision‑making principles with which the Secretary must comply in making a determination for subsection 1208L (3) of the Act.
12 Disposal to individual by company or trust
 (1) This section applies if:
 (a) a company pays a dividend to an individual who is an attributable stakeholder of the company; and
 (b) the asset disposal provisions apply, and are taken to have applied, as if the individual had disposed of an asset of the individual.
 (2) This section also applies if:
 (a) a trust makes a distribution to an individual who is an attributable stakeholder of the trust; and
 (b) the asset disposal provisions apply, and are taken to have applied, as if the individual had disposed of an asset of the individual.
 (3) The Secretary must consider whether the amount of the dividend or the value of