Document ID: chunk:federal_register_of_legislation:C2005A00162:clause:6_1
Version: federal_register_of_legislation:C2005A00162
Segment Type: clause
Provision Reference: sch 6 cl 1
Character Range: 29995–31103

1  At the end of subsection 164‑10(1)
Add:
 ; or (c) a *debt interest in the company changes at a particular time (the change time) to an *equity interest in the company because of subsection 974‑110(1) or (2); or
 (d) the following conditions are satisfied in relation to an interest in the company:
 (i) immediately before subsection 974‑75(4) ceases to have effect, the interest is taken to be a debt interest in the company because of that subsection;
 (ii) the interest is an equity interest in the company at the time (the change time) that is immediately after that cessation;
 (iii) subsection 974‑75(6) does not apply to the interest in relation to the income year that includes the change time; or
 (e) the following conditions are satisfied in relation to an interest in the company:
 (i) subsection 974‑75(6) applies to the interest in relation to a particular income year;
 (ii) that subsection does not apply to the interest in relation to the next income year;
 (iii) the interest is an equity interest in the company at the time (the change time) that is the start of that next income year.