Effective guarantee or indemnity for value of asset
(1) You lack a predominant economic interest in an asset at a particular time if the asset has a * guaranteed residual value at that time.
Likely financial benefits exceeding 70% limit
(2) You also lack a predominant economic interest in an asset at a particular time if, at that time:
(a) the * arrangement under which the asset is * put to the tax preferred use (either alone or together with any other arrangement in relation to the * tax preferred use of the asset or the * provision of * financial benefits in relation to the tax preferred use of the asset) is a * debt interest; or
(b) the sum of the present values of the * expected financial benefits that * members of the tax preferred sector have provided, or are or are reasonably likely to provide, to you (or a * connected entity) in relation to the tax preferred use of the asset exceeds 70% of:
(i) the * market value of the asset if subparagraph 250-15(d)(i) applies; or
(ii) so much of the market value of the asset as is attributable to the expenditure referred to subparagraph 250-15(d)(ii) if that subparagraph applies.