Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-FB - Grouping branches of foreign banks and foreign financial entities with a consolidated group, MEC group or single Australian resident company  

Effect of choice

SECTION 820-617   820-617   Effect on safe harbour capital amount if single company is foreign-controlled Australian ADI and on-lends section 128F amounts  
(Repealed by No 101 of 2006)


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