Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2a
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2A
Character Range: 7027860–7028465

2A               Subdivision 820‑EAA         how all or a part of the debt deductions claimed by an entity covered by Subdivision 820‑AA, 820‑B or 820‑C may be disallowed in relation to:
                                             (a) debt deductions in relation to the acquisition of CGT assets, or legal or equitable obligations, from associate pairs of the acquirer; or
                                             (b) debt deductions in relation to a financial arrangement that is entered into by an entity to fund etc. certain payments or distributions to one or more associate pairs of the entity.