Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_80
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 80
Character Range: 88795–89330

80  Subsection 159GF(6)
Repeal the subsection, substitute:

 (6) In this Division, a reference to the residual amount at a particular time in relation to an amount of expenditure because of which an item of property is an eligible spectrum licence is a reference to:
 (a) the amount of unrecouped expenditure (within the meaning of the former section 380‑20 of the Income Tax Assessment Act 1997) on that licence at that time; or
 (b) the adjustable value of that licence (within the meaning of Division 40 of that Act) at that time.