Document ID: chunk:federal_register_of_legislation:C2005A00064:clause:3_30
Version: federal_register_of_legislation:C2005A00064
Segment Type: clause
Provision Reference: sch 3 cl 30
Character Range: 27996–29436

30  Subsections 820‑613(3) and (4)
Repeal the subsections, substitute:

 (3) The amount worked out under this subsection as at a particular day is the total of the amounts worked out under the following paragraphs for each of the establishment entity's *Australian permanent establishments that section 820‑603 treats as part of the *head company or single company on that day:
 (a) so much of the establishment entity's *ADI equity capital, at the end of the day, as:
 (i) is attributable to that Australian permanent establishment; and
 (ii) has not been allocated to the *OB activities of the entity;
 (b) the amounts that, as at the end of that day:
 (i) are made available by the establishment entity to the Australian permanent establishment as loans to it; and
 (ii) do not give rise to any *debt deductions of the entity for the income year or any other income year.

Note: The amounts are to be worked out, so far as practicable, on the basis of the information that would be contained in a set of consolidated accounts. See section 820‑611.

Risk‑weighted assets

 (4) For each of the establishment entity's *Australian permanent establishments that is covered by the choice, the *risk‑weighted assets of the *head company or single company include that part of the entity's risk‑weighted assets that:
 (a) is attributable to that Australian permanent establishment; and
 (b) is not attributable to the entity's *OB activities.