Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:8
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 8
Character Range: 31421–33576

8                        (a) Paragraph (f) of item 1; or                         Any of the following provisions applies in relation to the assessed entity in the assessment year:
                         (b) paragraph (e) of item 2; or                         (a) section 45A of the Act (streaming of dividends and capital benefits);
                         (c) paragraph (d) of item 3                             (b) section 45B of the Act (schemes to provide certain benefits);
                                                                                 (c) subsection 102AE(7) of the Act (excluded income for minors);
                                                                                 (ca) section 177DA of the Act (schemes that limit a taxable presence in Australia);
                                                                                 (d) section 177E of the Act (stripping of company profits);
                                                                                 (e) section 177EA of the Act (franking debit creation and franking credit cancellation schemes);
                                                                                 (ea) subsection 177J(1) of the Act (diverted profits tax);
                                                                                 (f) Division 270 in Schedule 2F to the Act (scheme to take advantage of deductions);
                                                                                 (g) subsection 26‑50(7) of the Income Tax Assessment Act 1997 (expenses for a leisure facility or boat);
                                                                                 (h) any of sections 165‑180 to 165‑205 (rules affecting the operation of tests for changing ownership of a company), or Division 175 (use of a company's tax losses or deductions to avoid income tax), of the Income Tax Assessment Act 1997;
                                                                                 (i) Subdivision 207‑F of the Income Tax Assessment Act 1997 (cancellation of gross‑up or tax offset where the imputation system has been manipulated)