Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:1_1:p8
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 8/20)
Character Range: 25675–28309

or delivery of goods; or
 (ii) the provision of services or facilities; and
 (b) either or both of the following subparagraphs is satisfied at that time:
 (i) some or all of the goods, services or facilities are, or are to be, produced for or supplied, carried, transmitted or delivered to or for an *end user who is a *tax preferred end user because of paragraph 250‑55(a) (tax preferred entity) but is not an *exempt foreign government agency;
 (ii) the asset is, or is to be, used wholly or principally outside Australia and an end user of the asset is a tax preferred end user because of paragraph 250‑55(b) (non‑resident).
If this subsection applies, the tax preferred use of the asset is the production, supply, carriage, transmission, delivery or provision referred to in paragraph (a).

 (3) To avoid doubt, the facilities referred to in subsection (2) include:
 (a) hospital or medical facilities; or
 (b) prison facilities; or
 (c) educational facilities; or
 (d) *land transport facilities; or
 (e) other transport facilities; or
 (f) the supply of water, gas or electricity; or
 (g) housing or accommodation; or
 (h) premises from which to operate a *business or other undertaking.

 (4) If the asset is being *put to a tax preferred use:
 (a) the members of the tax preferred end user group are:
 (i) the *tax preferred end user; and
 (ii) the *connected entities of the tax preferred end user; and
 (b) the members of the tax preferred sector are:
 (i) the tax preferred end user (and connected entities); and
 (ii) any *tax preferred entity (or a connected entity); and
 (iii) any entity that is not an Australian resident.

250‑65  Arrangement period for tax preferred use

Start of the arrangement period

 (1) The arrangement period for a particular *tax preferred use of an asset starts when that tax preferred use of the asset starts.

End of the arrangement period

 (2) Subject to subsection (3), the arrangement period for a particular *tax preferred use of an asset is taken to end on the day that is the date on which the tax preferred use of the asset may reasonably be expected, or is likely, to end.

 (3) The arrangement period for the *tax preferred use of the asset ends when this Division ceases to apply to you and the asset if that happens before the day referred to in subsection (2).

 (4) In determining when a particular *tax preferred use of an asset is likely to end:
 (a) regard must be had to:
 (i) the terms of, and any other circumstances relating to, any *arrangement dealing with that tax preferred use of the asset; and
 (ii) the terms of, and any other circumstances relating to, any