Document ID: chunk:federal_register_of_legislation:C2025C00014:section:159ge:p6
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 159GE (pt 6/6)
Character Range: 1355880–1357119

should be taken to be successive arrangements for the purposes of that subsection—those arrangements.
 (7) Where this Division applies in relation to an item of eligible property in relation to a qualifying arrangement, a reference in this Division to the application period in relation to that application of this Division in relation to the item of eligible property is a reference to the period commencing at the time at which this Division in that application commences to apply and ending at the time at which this Division in that application ceases to apply.
 (8) For the purposes of this Division, where one or more of the partners in a partnership uses, or controls the use of, an item of property, each of the partners in the partnership shall be taken to use, or to control the use of, the item of property and the partnership shall be taken not to use, or to control the use of, the item of property.
 (10) For the purpose of this Division, disregard an acquisition or disposal of property by way of the transfer of the property for the provision or redemption of a security. Consequently this Division applies as if the person who was the owner of the property before the transfer continues to be the owner after the transfer.