Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:5_3
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 5 cl 3
Character Range: 96103–97176

3  Add to the result of step 2 the step 3 amount worked out under:                                                                                                                                                                                                      To increase the allocable cost amount:
   (a) section 705‑90, which is about undistributed, frankable profits accruing to the joined group before the joining time; or                                                                                                                                         (a) to reflect the undistributed, taxed profits and so prevent double taxation; or
   (b) if the joining entity is a trust (and not a *corporate tax entity)—section 713‑25, which is about undistributed, realised profits accruing to the joined group before the joining time that could be distributed tax free in respect of discretionary interests  (b) if the joining entity is a trust—to reflect the undistributed, realised profits that could be distributed tax free in respect of discretionary interests