bim60815 - Definitions: Relevant time
The rules apply to associated parties who are connected at a 鈥榬elevant time鈥�. Relevant time is defined at Section 356OB (8) CTA 2010 and Section 517B (8) ITA 2007.
The 鈥榬elevant time鈥� is the time period beginning when the activities of the project begin and ending 6 months after the disposal of the land.