Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:1_2:p6
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 6/21)
Character Range: 68649–71374

matters referred to in paragraphs (a) to (f) both in relation to the rights and/or obligations separately and in relation to the rights and/or obligations in combination with each other.

Example 1: Your rights and obligations under a typical convertible note, including the right to convert the note into a share or shares, would comprise one arrangement.

Example 2: Your rights and obligations under a typical price‑linked or index‑linked bond with option or forward components would comprise one arrangement.

Note 1: If you raised funds by means of a contract that you would not have entered into without entering into another contract, and neither contract could be assigned to a third party without the other also being assigned, this would tend to indicate that your rights and obligations under the 2 contracts together comprise one arrangement.

Note 2: If the commercial effect of your individual rights and/or obligations in a group or series cannot be understood without reference to the group or series as a whole, this would tend to indicate that all of your rights and/or obligations in the group or series together comprise one arrangement.

250‑180  End value of asset

 (1) The end value of an asset is worked out in accordance with this section.

 (2) If the asset has a *guaranteed residual value, the end value of the asset is:
 (a) the amount of the guaranteed residual amount if subparagraph 250‑15(d)(i) applies; or
 (b) so much of the amount referred to in paragraph (a) as is attributable to the expenditure referred to in subparagraph 250‑15(d)(ii) if that subparagraph applies.

 (3) If the asset does not have a *guaranteed residual value and is a *depreciating asset, the end value of the asset is:
 (a) if subparagraph 250‑15(d)(i) applies—the amount that would have been the *adjustable value of the asset at the end of the *arrangement period if:
 (i) this Division had not applied to you and the asset; and
 (ii) the decline in the asset's value were worked out on the basis of the asset's *effective life and using the *prime cost method; or
 (b) if subparagraph 250‑15(d)(ii) applies—so much of the amount referred to in paragraph (a) as is attributable to the expenditure referred to in that subparagraph.

 (4) Disregard section 40‑102 in working out the asset's *effective life for the purposes of subparagraph (3)(a)(ii).

 (5) If neither subsection (2) nor subsection (3) applies and an estimate of the value of the asset is recognised for accounting purposes, the end value of the asset is:
 (a) the value of the relevant asset at the end of the *arrangement period that would be recognised for accounting purposes if subparagraph 250‑15(d)(i) applies; or
 (b) so much of the value