Document ID: chunk:federal_register_of_legislation:C2013C00453:clause:1_1:p52
Version: federal_register_of_legislation:C2013C00453
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 52/52)
Character Range: 130686–131359

the end of the income year; and
 (b) any circumstances that arise in relation to the *financial arrangement after the leaving time were disregarded.
 (11) For the purposes of applying paragraph (5)(a) to the *head company of the group at the leaving time, disregard item 2 of the table in section 230‑305.

230‑305  Table of events and allocation rules
  For the purposes of paragraph 230‑300(5)(a), the following table lists events and their consequences:

Table of events and allocation rules
Item                                  If this event occurs …                                                                                      Your gain or loss is allocated …