Document ID: chunk:federal_register_of_legislation:C2010C00690:clause:3_32
Version: federal_register_of_legislation:C2010C00690
Segment Type: clause
Provision Reference: sch 3 cl 32
Character Range: 279953–280460

32  At the end of section 170‑130
Add:

 (3) One of the companies must be an Australian branch (as defined in Part IIIB of the Income Tax Assessment Act 1936) of a *foreign bank.

Note: The Australian branch can be taken to be a separate entity from the foreign bank for this Subdivision. See Part IIIB of the Income Tax Assessment Act 1936.

 (4) The other company must be covered by an item of this table.

The other company
Item               The other company must:                        At this time: