Document ID: chunk:federal_register_of_legislation:C2004A04148:body:0:p17
Version: federal_register_of_legislation:C2004A04148
Segment Type: other
Provision Reference: 
Character Range: 52978–55758

person; or

  (c)     the investment matures; or

  (d)     the investment is assigned by the person to another person; or

    (e)     the investment is disposed of by the person otherwise than in the way referred to in paragraph (d).

Receiving by way of a return

  "46bb. For the purposes of section 46b:

    (a)     where a person assigns or otherwise disposes of an investment, the person is taken to receive by way of a return on the investment the amount of the return at the date of the disposal; and

    (b)     where a person realises an investment in circumstances where the return on the investment is paid to another person, the return is taken to be received by the person realising the investment; and

    (c)     where a person's investment matures, the person is taken to receive by way of return on the investment the amount of the return at the date of the maturity.".

Sub-subparagraph 46c (b) (ii) (a):

  After "made" insert ", or acquired, by the person".

Section 46c:

  After "made" (wherever occurring) insert "or acquired".

Section 46d:

  (a)       After "makes" insert "or acquires".

  (b)      After "made" insert "or acquired".

Subsection 46g (2):

  (a)     After "making" insert "or acquiring".

  (b)     After "make" insert "or acquire".

Section 46j:

  (a)       After "made" insert "or acquired".

  (b)      Add at the end:

"(2) For the purposes of subsection (1), a person realises an investment if, any only if:

SCHEDULE 2—continued

  (a)     all or part of the amount invested is withdrawn; or

    (b)    all or part of the return on the investment is paid to another person; or

  (c)     the investment matures; or

  (d)    the investment is assigned by the person to another person; or

    (e)     the investment is disposed of by the person otherwise than in the way referred to in paragraph (d).

  "(3) For the purposes of subsection (1):

    (a)     where a person assigns or otherwise disposes of an investment, the person is taken to receive by way of a return on the investment the amount of the return at the date of the disposal; and

    (b)    where a person realises an investment in circumstances where the return on the investment is paid to another person, the return is taken to be received by the person realising the investment; and

    (c)     where a person's investment matures, the person is taken to receive by way of return on the investment the amount of the return at the date of the maturity.".

Paragraph 46k (1) (a):

  After "made" insert "or acquired".

Subsection 46k (1):

  After "made" (last occurring) insert ", or acquired, by the person".

Paragraph 46k (2) (b):

  After "made" insert ", or acquired, by the person".

Section 46l:

  After "makes" insert "or acquires".

Paragraph