Commentary on Sections Overview Overview Section 715: Meaning of “relevant transaction”
2130.This section defines the expression “relevant transaction”. It is based on section 741B(2) of ICTA.
2131.Either a “relevant transfer” or an “associated operation” may be a “relevant transaction”, and the convenient new label “relevant transaction” is used extensively in this Chapter.
2132.The expressions “relevant transfer” and “associated operation” are defined in sections 716 and 719, to which subsection (2) provides signposts.