Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:4
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 4
Character Range: 27628–28676

4                        (a) Paragraph (f) of item 1; or                         Both of the following apply:
                         (b) paragraph (e) of item 2; or                         (a) in the assessment year:
                         (c) paragraph (d) of item 3                             (i) an entity acquired an ESS interest to which Subdivision 83A‑B of the Income Tax Assessment Act 1997 applies; and
                                                                                 (ii) subsection 83A‑35(5) of that Act (integrity rule about share trading and investment companies) does not apply to the ESS interest; and
                                                                                 (iii) the entity that provided the ESS interest is not a small business entity in relation to which item 2 or 3 of the table in subsection 170(1) of the Act applies;
                                                                                 (b) the ESS interest is relevant to an amount in the assessed entity's assessment