Document ID: chunk:federal_register_of_legislation:C2010C00584:clause:6_2
Version: federal_register_of_legislation:C2010C00584
Segment Type: clause
Provision Reference: sch 6 cl 2
Character Range: 59618–60257

2                        All these conditions are met:                                                                                                                     Just before the start of the debt test period  The end of the income year in which the write‑off time occurs
                         (a) the entity that is owed the debt for the debt test period is the claimant;
                         (b) the period ends at the time (the write‑off time) the claimant actually writes off the debt or part of the debt;
                         (c) the claimant is not the *head company of a *consolidated group at the write‑off time