Document ID: chunk:federal_register_of_legislation:C2007A00078:clause:8_74
Version: federal_register_of_legislation:C2007A00078
Segment Type: clause
Provision Reference: sch 8 cl 74
Character Range: 57209–57996

74  Paragraph 21‑20(1)(h)
Omit all the words from and including "whether", substitute:
  whether:
 (i) the company met the requirements of subsections 118‑425(3), (4) and (5) of the Income Tax Assessment Act 1997 at all times during that year after the investment was made; and
 (ii) if subsection 118‑425(11) of that Act applied to the company in relation to another company—the other company failed to meet the requirements of subparagraph 118‑425(11)(d)(i) of that Act at any time during that year after the investment was made; and
 (iii) if subsection 118‑425(11) of that Act applied to the company in relation to a unit trust—the unit trust failed to meet the requirements of subparagraph 118‑425(11)(d)(ii) of that Act at any time during that year after the investment was made;