Document ID: chunk:federal_register_of_legislation:C2010C00690:clause:3_28
Version: federal_register_of_legislation:C2010C00690
Segment Type: clause
Provision Reference: sch 3 cl 28
Character Range: 277890–278396

28  At the end of section 170‑30
Add:

 (3) One of the companies must be an Australian branch (as defined in Part IIIB of the Income Tax Assessment Act 1936) of a *foreign bank.

Note: The Australian branch can be taken to be a separate entity from the foreign bank for this Subdivision. See Part IIIB of the Income Tax Assessment Act 1936.

 (4) The other company must be covered by an item of this table.

The other company
Item               The other company must:                        At this time: