Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Whenever this Division (other than section 83A - 20) uses the * market value of an * ESS interest, instead use the amount specified in the regulations for the purposes of this section in relation to the interest, if the regulations specify such an amount.
(2) To avoid doubt, apply the rule in subsection (1) to the * market value component of any calculation for the purposes of this Division that involves market value.
Example: If the regulations specify an amount in relation to an ESS interest, use that amount instead of the market value of the interest in working out:
(a) whether there is a discount given in relation to interest; and
(b) if so--the amount of the discount.