Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_84
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 84
Character Range: 101815–102481

84  Subsection 128A(1AB) (definition of interest)
Repeal the definition, substitute:

interest includes an amount, other than an amount referred to in subsection 26C(1):
 (a) that is in the nature of interest; or
 (b) to the extent that it could reasonably be regarded as having been converted into a form that is in substitution for interest; or
 (c) to the extent that it could reasonably be regarded as having been received in exchange for interest in connection with a washing arrangement; or
 (d) that is a dividend paid in respect of a non‑equity share;
but does not include an amount to the extent to which it is a return on an equity interest in a company.