Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 6/6)
Character Range: 7309920–7311045

subsection (4), this subsection covers a *debt interest at a particular time if the interest satisfies both of the following:
 (a) the interest is *on issue at that time;
 (b) the interest gives rise to a cost, at any time, that is covered by paragraph 820‑40(1)(a), but the cost is not deductible from the assessable income of the issuer of the interest for any income year.

Subdivision 820‑J—Equity interest in a trust or partnership

Guide to Subdivision 820‑J

820‑925  What this Subdivision is about
      This Subdivision provides for the meanings of an equity interest in a trust or partnership for the purposes of this Division.

Table of sections
820‑930 Equity interest in a trust or partnership

820‑930  Equity interest in a trust or partnership

Application of provisions
 (1) For the purposes of this Division and Division 230, an equity interest in an entity that is a trust or partnership has the meaning given by the provisions in Division 974 that are applied with the following modifications:

Modifications of Division 974
Item                           Provisions                           Modifications