Document ID: chunk:federal_register_of_legislation:C2025C00029:section:10:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 10 (pt 5/5)
Character Range: 6624476–6625326

interests specified in an item in the table to *up interests specified in that item:
 (a) the *adjustable value of each of those down interests is decreased by the amount worked out under the section (if any) specified for the down interests in the last column of that item; and
 (b) the adjustable value of each of those *up interests is uplifted by the amount worked out under the section (if any) specified for the up interests in that column.

Consequences for down interest or up interest as trading stock or revenue asset
Item                                                                             To the extent that the direct value shift is from:                                          To:                                                                                                       The decrease or uplift is worked out under: