Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

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.
Chart 1_itaa2_pr820-5


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