Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:1_4:p2
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/2)
Character Range: 44699–45826

see section 820‑225 in conjunction with subsection (2) of this section.

Note 5: To calculate an average value for the purposes of this Division, see Subdivision 820‑G.

Note 6: A resident TC group may be an inward investing entity (non‑ADI) to which this Subdivision applies, see Subdivision 820‑F.

Inward investing entity (non‑ADI)

 (2) The entity is an inward investing entity (non‑ADI) for a period that is all or a part of an income year if, and only if, it is:
 (a) an *inward investment vehicle (general) for that period (as set out in item 1 of the following table); or
 (b) an *inward investment vehicle (financial) for that period (as set out in item 2 of that table); or
 (c) an *inward investor (general) for that period (as set out in item 3 of that table); or
 (d) an *inward investor (financial) for that period (as set out in item 4 of that table).

Inward investing entity (non‑ADI)
Item                               If the entity is a:                                                                                and the entity:                                                          the entity is an: