Document ID: chunk:federal_register_of_legislation:C2010C00605:clause:4_4:p10
Version: federal_register_of_legislation:C2010C00605
Segment Type: clause
Provision Reference: sch 4 cl 4 (pt 10/10)
Character Range: 84144–84642

linked entities, is used to work out the *pre‑CGT factor under section 705‑125 for assets of the other linked entities.

Pre‑CGT factor to be worked out from top down

 (2) If linked entities hold *membership interests in any other linked entities, the *pre‑CGT factor for the assets of linked entities holding membership interests must be worked out before the pre‑CGT factor for the assets of the linked entities in which the membership interests are held.

[The next Division is Division 707.]