Income Tax Assessment Act 1997
View history note
Hide history note[ CCH Note: Subdiv 820-B heading will be amended by No 23 of 2024, s 3 and Sch 2 item 30, by inserting " financial " after " investing " , effective 1 July 2024. For application provisions, see note under s 705-60 .]
This Subdivision sets out the thin capitalisation rules that apply to an Australian entity that has certain types of overseas investments and is not an authorised deposit-taking institution (an ADI ). These rules deal with the following matters:
[ CCH Note: S 820-65 will be amended by No 23 of 2024, s 3 and Sch 2 item 31, by substituting " an entity that is an outward investing financial entity (non-ADI) for all of an income year " for " an Australian entity that has certain types of overseas investments and is not an authorised deposit-taking institution (an ADI ) " , effective 1 July 2024. For application provisions, see note under s 705-60 .]
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