Document ID: chunk:federal_register_of_legislation:C2011C00519:clause:1_25
Version: federal_register_of_legislation:C2011C00519
Segment Type: clause
Provision Reference: sch 1 cl 25
Character Range: 109969–110519

25  Subparagraph 93R(b)(v)
Repeal the subparagraph, substitute:
 (v) if the certificate applies to a direct infrastructure borrowing—not do anything that:
 (A) will cause section 51AD of the Tax Act or Division 16D of Part III of that Act to apply to any of the facilities concerned; or
 (B) would have caused section 51AD of the Tax Act or Division 16D of Part III of that Act to apply to any of the facilities concerned if the amendments made by Part 2 of Schedule 1 to the Tax Laws Amendment (2007 Measures No. 5) Act 2007 had not been made; and