Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:1_3:p5
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 5/5)
Character Range: 99809–100883

the following:
 (a) the average value, for that period, of the *equity capital of the entity that:
 (i) is attributable to its *Australian permanent establishments at or through which it carries on its banking business in Australia; but
 (ii) has not been allocated to the *OB activities of the Australian permanent establishments;
 (b) the average value, for that period, of the total amounts that:
 (i) are made available by the entity to the Australian permanent establishments of the entity as loans to the Australian permanent establishments; and
 (ii) do not give rise to any *debt deductions of the entity for that or any other income year.

 (3) For the purposes of determining:
 (a) the entity's *minimum capital amount for that period; and
 (b) the amount of each *debt deduction to be disallowed;
sections 820‑400 to 820‑415 apply in relation to that entity and that period with the modifications set out in the following table:

Modifications of sections 820‑400 to 820‑415
Item                                          Provisions                   Modifications