Income Tax Assessment Act 1997
CHAPTER 4
-
INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
-
GENERAL
Division 820
-
Thin capitalisation rules
Guide to Division 820
SECTION 820-5
820-5
Does this Division apply to an entity?
The following diagram shows you how to work out whether this Division applies to an entity.
View history note
Hide history noteThe following diagram shows you how to work out whether this Division applies to an entity.
[ CCH Note: S 820-5 will be repealed by No 23 of 2024, s 3 and Sch 2 item 12, effective 1 July 2024. For application provisions, see note under s 705-60 .]
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.