Document ID: chunk:federal_register_of_legislation:C2018A00094:clause:1_23ab:p2
Version: federal_register_of_legislation:C2018A00094
Segment Type: clause
Provision Reference: sch 1 cl 23AB (pt 2/2)
Character Range: 6485–7014

such a financial services licensee; or
 (v) the entity is an entity of a kind specified in a legislative instrument made under subsection (3); and
 (b) treat the assessable income as not being interest (or a payment in the nature of interest) of the entity for the purposes of paragraph (1)(d) to the extent that it is a return on an equity interest in a company.
 (3) The Minister may, by legislative instrument, specify one or more kinds of entities for the purposes of subparagraph (2)(a)(v).

Part 2—Application of amendments