Document ID: chunk:federal_register_of_legislation:C2025C00029:section:1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 1
Character Range: 3167799–3169395

1                                                           (a) subsection 165‑12(3) or (4);                                                                             a period that is all or part of the period to which that provision relates
                                                            (b) paragraph 165‑37(1)(b) or (c);
                                                            (c) subsection 165‑123(3) or (4);
                                                            (d) paragraph 175‑10(3)(b) or (c), 175‑45(3)(b) or (c) or 175‑85(3)(b) or (c);
                                                            (e) subparagraph (b)(ii) or (iii) of the definition of eligible Division 166 company in subsection 995‑1(1)

Note: Each of these conditions is about rights to the company's dividends or capital distributions.
 (2) This Subdivision also applies in relation to a company if:
 (a) as described in the following table, a condition (the unsatisfied condition) cannot be worked out for the company for a particular time (the test time); and
 (b) at the test time, the company, or a company that has a *shareholding interest in it, (an unequally structured company) has an *unequal share structure.

Conditions that can be reconsidered under this Subdivision
Item                                                        Column 1                                                                    Column 2
                                                            Each of the following provisions contains a condition:                      that cannot be worked out for: