Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2
Character Range: 6071868–6073629

2                                       Either:                                                                                                                    The later of these times (or either of them if they are the same):    The end of the debt test period
                                        (a) the entity that is owed the debt for the debt test period is not the claimant; or                                      (a) 12 months before the end of the debt test period;
                                        (b) that entity is the claimant but that period ends before the claimant actually writes off the debt or part of the debt  (b) the start of the debt test period

Continuity periods, ownership test periods and test periods
 (4) For the purposes of subsection (2), the modified provisions have effect as if:
 (a) the *first continuity period started at the start time shown in the table and ended at the start of the debt test income year; and
 (b) the *second continuity period were the debt test income year or, for the purposes of section 165‑123 and Subdivision 166‑C defining periods by reference to the second continuity period, the period:
 (i) starting at the start of the debt test income year; and
 (ii) ending at the end time shown in the table; and
 (c) each section listed in subparagraph (2)(b)(ii) specified that the test period identified in the section:
 (i) started at the start time shown in the table; and
 (ii) ended at the end time shown in the table.

Start time and end time
                         If:                                                                                                                                                     The start time is:                             The end time is: