Document ID: chunk:federal_register_of_legislation:C2004A00898:clause:1_33:p3
Version: federal_register_of_legislation:C2004A00898
Segment Type: clause
Provision Reference: sch 1 cl 33 (pt 3/3)
Character Range: 21605–22229

amounts credited to the account in respect of the interest.

 (3) If an *equity interest in the company changes at a particular time to a *debt interest in the company because of section 974‑110, there is a debit to the *non‑share capital account at that time equal to:
where:

credits in relation to the interest is the sum of all the credits that have been made to the *non‑share capital account in relation to the interest before the change occurs.

debits in relation to the interest is the sum of all the debits that have been made to the *non‑share capital account in relation to the interest before the change occurs.