Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:2_72
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 2 cl 72
Character Range: 252106–252678

72  Subsection 995‑1(1)
Insert:

worldwide equity, of an entity and at a particular time, means the total of the following amounts:
 (a) all the *equity capital of the entity as at that time, other than *paid‑up share capital of the entity held by *Australian controlled foreign entities (the controlled entities) of which the entity is an *Australian controller at that time;
 (b) all the equity capital of the controlled entities as at that time, other than paid‑up share capital of the controlled entities held by:
 (i) the entity; or
 (ii) other controlled entities.