Document ID: chunk:federal_register_of_legislation:F2025L00273:reg:9
Version: federal_register_of_legislation:F2025L00273
Segment Type: reg
Provision Reference: reg 9
Character Range: 2552–3449

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 trust:

           1.     the transfer is made by an attributable stakeholder of the company or trust; and
           2.     before the transfer, there were 2 or more attributable stakeholders of the company or trust.

        1.     This section also applies if, in relation to a transfer of property to a company or trust:

           1.     the transfer is made by an attributable stakeholder of the company or trust; and
           2.     after the transfer, there were 2 or more attributable stakeholders of the company or trust.

        1.     The Commission must take into account the income attribution percentage of each attributable stakeholder of the company or trust, before and after the transfer of the property.