Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This Division does not apply to you and an asset that is being * put to a tax preferred use under a particular * arrangement if, at the start of the * arrangement period, the total of the nominal values of all the * financial benefits that have been, or will be or can reasonably be expected to be, provided to you (or a * connected entity):
(a) by * members of the tax preferred sector; and
(b) in relation to the * tax preferred use of the asset or any other asset that is being, or is to be, put to a tax preferred use under the arrangement;
does not exceed $5 million.
(2) The amount referred to in subsection (1) is indexed annually.
Note: Subdivision 960 - M shows you how to index amounts.