Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:2_71
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 2 cl 71
Character Range: 251533–252106

71  Subsection 995‑1(1)
Insert:

worldwide debt, of an entity and at a particular time, means the total of the following amounts:
 (a) all the *debt interests issued by the entity:
 (i) to entities other than any *Australian controlled foreign entities (the controlled entities) of which the entity is an *Australian controller at that time; and
 (ii) that are still *on issue at that time;
 (b) all the debt interests issued by the controlled entities:
 (i) to entities other than the entity or other controlled entities; and
 (ii) that are still *on issue at that time.