• Question 38

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    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).
    Last modified: 09 Nov 2011QC 24292