Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
Sections 820-603 to 820-615 apply if a choice is made under section 820-597 or 820-599 .
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-FB
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Grouping branches of foreign banks and foreign financial entities with a consolidated group, MEC group or single Australian resident company
Effect of choice
SECTION 820-601
820-601
Application
Sections 820-603 to 820-615 apply if a choice is made under section 820-597 or 820-599 .
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