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Question 38

Last updated 8 November 2011

Complete by placing an 'X' in the applicable box. If you have written code 7 or 8 (ADI) at question 33 label A, answer 'no'. If you have written code 1, 2, 3, 4, 5 or 6 (non-ADI) at question 33 label A, answer 'yes' and complete all applicable labels.

At C, write the amount of the average value of your non-debt liabilities, as defined in subsection 995-1(1), which you are required to subtract in determining your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, subtracted in step 6 of section 820-95
  • code 2 at question 33 label A, subtracted in step 6 of subsection 820-100(2)
  • code 3 at question 33 label A, subtracted in step 4 of section 820-195
  • code 4 at question 33 label A, subtracted in step 4 of subsection 820-200(2)
  • code 5 at question 33 label A, subtracted in step 4 of section 820-205
  • code 6 at question 33 label A, subtracted in step 4 of subsection 820-210(2).

At D, write the amount of the average value of your associate entity debt, within the meaning of section 820-910, which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, subtracted in step 2 of section 820-95
  • code 2 at question 33 label A, subtracted in step 2 of subsection 820-100(2)
  • code 3 at question 33 label A, subtracted in step 2 of section 820-195
  • code 4 at question 33 label A, subtracted in step 2 of subsection 820-200(2)
  • code 5 at question 33 label A, subtracted in step 2 of section 820-205
  • code 6 at question 33 label A, subtracted in step 2 of subsection 820-210(2).

At E, write the amount of the average value of your associate entity equity, within the meaning of section 820-915, which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, subtracted in step 3 of section 820-95
  • code 2 at question 33 label A, subtracted in step 3 of subsection 820-100(2)
  • code 3 at question 33 label A, subtracted in step 3 of section 820-195
  • code 4 at question 33 label A, subtracted in step 3 of subsection 820-200(2)
  • code 5 at question 33 label A, subtracted in step 3 of section 820-205
  • code 6 at question 33 label A, subtracted in step 3 of subsection 820-210(2).

At F, write the amount of the average value of your associate entity excess amount, within the meaning of section 820-920, which you are required to add in working out your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, added in step 8 of section 820-95
  • code 2 at question 33 label A, added in step 10 of subsection 820-100(2)
  • code 3 at question 33 label A, added in step 6 of section 820-195
  • code 4 at question 33 label A, added in step 8 of subsection 820-200(2)
  • code 5 at question 33 label A, added in step 6 of section 820-205
  • code 6 at question 33 label A, added in step 8 of subsection 820-210(2).

At K, write the amount of the average value of your excluded equity interests, within the meaning of section 820-946, which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, subtracted in step 1A of section 820-95
  • code 2 at question 33 label A, subtracted in step 1A of subsection 820-100(2)
  • code 3 at question 33 label A, subtracted in step 1A of section 820-195
  • code 4 at question 33 label A, subtracted in step 1A of subsection 820-200(2)
  • code 5 at question 33 label A, subtracted in step 1A of section 820-205
  • code 6 at question 33 label A, subtracted in step 1A of subsection 820-210(2).

If you have written code 2, 4 or 6 (financial) at question 33 label A, at G, write the average value of your zero capital amount, within the meaning of section 820-942, which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 2 at question 33 label A, subtracted in step 7 of subsection 820-100(2)
  • code 4 at question 33 label A, subtracted in step 5 of subsection 820-200(2)
  • code 6 at question 33 label A, subtracted in step 5 of subsection 820-210(2).

If you have written code 2, 4 or 6 (financial) at question 33 label A, at H, write the average value of your on-lent amount, as defined in subsection 995-1(1), which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 2 at question 33 label A, subtracted in step 6 of subsection 820-100(3)
  • code 4 at question 33 label A, subtracted in step 4 of subsection 820-200(3)
  • code 6 at question 33 label A, subtracted in step 4 of subsection 820-210(3).

If you have written code 1 or 2 (outward investor) at question 33 label A, at I, write the average value of all your controlled foreign entity equity, within the meaning of section 820-890, which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, subtracted in step 5 of subsection 820-95
  • code 2 at question 33 label A, subtracted in step 5 of subsection 820-100(2).

If you have written code 1 or 2 (outward investor) at question 33 label A, at J, write the average value of all your controlled foreign entity debt, within the meaning of section 820-885, which you are required to subtract in working out your safe harbour debt amount as follows if you have written:

  • code 1 at question 33 label A, subtracted in step 4 of subsection 820-95
  • code 2 at question 33 label A, subtracted in step 4 of subsection 820-100(2).

QC24292