Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-FA - How the thin capitalisation rules apply to consolidated groups and MEC groups  

SECTION 820-579   What this Subdivision is about  


This Subdivision tells you:

  • · how to classify the head company of a consolidated group or MEC group (in terms of which Subdivision of this Division to apply to the head company); and
  • · how to apply this Division to the head company (including how the application is modified).

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