Document ID: chunk:federal_register_of_legislation:C2010C00577:clause:1_6
Version: federal_register_of_legislation:C2010C00577
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 5663–6339

6  At the end of section 820‑37
Add:

Foreign entity—debt interest issued by an Australian entity

 (2) If a *foreign entity holds a *debt interest that:
 (a) was *issued by an *Australian entity; and
 (b) is *on issue;
this subsection covers the interest to the extent to which the interest is not attributable to any *foreign permanent establishments of the Australian entity.

Foreign entity—equity interest in an Australian entity

 (3) If a *foreign entity holds an *equity interest in an *Australian entity, this subsection covers the interest to the extent to which the interest is not attributable to any *foreign permanent establishments of the Australian entity.