Document ID: chunk:federal_register_of_legislation:C2011A00147:clause:6_5
Version: federal_register_of_legislation:C2011A00147
Segment Type: clause
Provision Reference: sch 6 cl 5
Character Range: 32133–32732

5  At the end of item 11 of Schedule 2
Add:
(2) The amendments also apply in relation to a transferring entity and a receiving entity if:
 (a) the condition in subsection 310‑10(3), 310‑15(3) or 310‑20(3) of the Income Tax Assessment Act 1997 (as amended by this Schedule) for those entities is satisfied during the period starting on 24 December 2008 and ending at the end of 30 September 2011; and
 (b) all the transfer events (if any) referred to in subsection 310‑45(2) of that Act for those entities happen during the period starting on 1 July 2010 and ending at the end of 30 September 2011.