Document ID: chunk:federal_register_of_legislation:F2024C01235:reg:14:p2
Version: federal_register_of_legislation:F2024C01235
Segment Type: reg
Provision Reference: reg 14 (pt 2/2)
Character Range: 47826–48619

extension or renewal) is reasonably likely, at the time the interest is acquired, to exceed 20 years; and
 (c) there is an agreement relating to the acquisition that sets out the value of the consideration and the parties to the agreement are dealing at arm's length (see paragraph (3)(b)).
The value of the consideration for the acquisition is adjusted to be the following:

Consideration for acquisition of interests in securities of foreign entities
 (5) The consideration for the acquisition of an interest in securities in a foreign entity may be apportioned between the relevant Australian business or Australian entity and any other business or entity on the basis of the earnings before interest and tax of the Australian business or Australian entity and the other business or entity.