Document ID: chunk:federal_register_of_legislation:C2007A00078:clause:8_68
Version: federal_register_of_legislation:C2007A00078
Segment Type: clause
Provision Reference: sch 8 cl 68
Character Range: 54968–55750

68  Paragraph 15‑10(d)
Omit all the words from and including "whether", substitute:
  whether:
 (i) the company met the requirements of subsections 118‑425(3), (4) and (5) of the Income Tax Assessment Act 1997 at all times during the quarter up to the day of disposal; and
 (ii) if subsection 118‑425(11) of that Act applied to the company in relation to another company—the other company failed to meet the requirements of subparagraph 118‑425(11)(d)(i) of that Act at any time during the quarter up to the day of disposal; and
 (iii) if subsection 118‑425(11) of that Act applied to the company in relation to a unit trust—the unit trust failed to meet the requirements of subparagraph 118‑425(11)(d)(ii) of that Act at any time during the quarter up to the day of disposal; and