Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-H - Control of entities  

Thin capitalisation control interest

SECTION 820-835   820-835   Commissioner ' s power  


For the purposes of this Subdivision, the Commissioner may decide:


(a) which one of 2 things is to be taken into account for the purposes of subsection 820-820(4) or subsection 820-825(3) ; or


(b) which one of 2 or more entities is to be chosen for the purposes of paragraph 820-830(2)(a) .


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