Document ID: chunk:federal_register_of_legislation:C2004A00897:clause:1_8
Version: federal_register_of_legislation:C2004A00897
Segment Type: clause
Provision Reference: sch 1 cl 8
Character Range: 199723–200434

8                              Subdivisions 974‑C, 974‑D and 974‑F  A reference in those provisions to the regulations is taken to be a reference to the regulations made under the provisions applied by this subsection

Note: An interest that satisfies both the equity test and the debt test set out in Subdivision 974‑B is treated as a debt interest and not an equity interest (see that Subdivision in conjunction with the provisions applied by subsection (1)).

Equity tests

 (2) A *scheme satisfies the equity test in this subsection in relation to an entity that is a trust or partnership if the scheme gives rise to an interest set out in the following table:

Equity interests
Item              Interest