Document ID: chunk:federal_register_of_legislation:C2020A00008:clause:2_8
Version: federal_register_of_legislation:C2020A00008
Segment Type: clause
Provision Reference: sch 2 cl 8
Character Range: 8637–9267

8  Subsection 360‑25(1)
Repeal the subsection, substitute:
 (1) If subsection 360‑15(1) applies, the amount of your *tax offset is 20% of the sum of the following:
 (a) an amount equal to any money received, or entitled to be received, by the company referred to in paragraph 360‑15(1)(b) for the issue to you of the *shares as described in that paragraph;
 (b)  an amount equal to the *market value of any *non‑cash benefit received, or entitled to be received, by the company referred to in paragraph 360‑15(1)(b) for the issue to you of the shares as described in that paragraph, as at the time the shares were issued to you.