Document ID: chunk:federal_register_of_legislation:C2024A00023:clause:2_2a
Version: federal_register_of_legislation:C2024A00023
Segment Type: clause
Provision Reference: sch 2 cl 2A
Character Range: 14166–14711

2A  Subdivision 820‑EAA  how all or a part of the debt deductions claimed by an entity covered by Subdivision 820‑AA, 820‑B or 820‑C may be disallowed in relation to:
                         (a) debt deductions in relation to the acquisition of CGT assets, or legal or equitable obligations, from associate pairs of the acquirer; or
                         (b) debt deductions in relation to a financial arrangement that is entered into by an entity to fund etc. certain payments or distributions to one or more associate pairs of the entity.