Document ID: chunk:federal_register_of_legislation:C2010C00578:clause:1_28
Version: federal_register_of_legislation:C2010C00578
Segment Type: clause
Provision Reference: sch 1 cl 28
Character Range: 32539–33154

28  Subsection 995‑1(1) (at the end of the definition of on‑lent amount)
Add:
 ; and (d) if the entity:
 (i) carries on a *business of dealing in securities; and
 (ii) does not carry on that business predominantly for the purposes of dealing in securities with, or on behalf of, the entity's *associates;
  all *shares that:
 (iii) the entity holds at that time; and
 (iv) are listed at that time for quotation in the official list of an *approved stock exchange; and
 (v) are not shares in an *associate entity at that time of the entity.

Part 6—Definition of financial entity

Income Tax Assessment Act 1997