Document ID: chunk:federal_register_of_legislation:F2025L00269:reg:10
Version: federal_register_of_legislation:F2025L00269
Segment Type: reg
Provision Reference: reg 10
Character Range: 3290–3979

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:

           1.     the transfer is made by an individual who is not an attributable stakeholder of the company or trust; and
           2.     as a result of the transfer, the individual is an attributable stakeholder.

        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.

Part 3  Disposal of ordinary income (on or after 1 January 2002) by company or trust