Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
This Subdivision applies to:
(a) an entity (the relevant entity ) that is an *outward investing entity (non-ADI), or an *outward investing entity (ADI), for a period (the relevant period ) that is all or a part of an income year; and
(b) each entity ( controlled entity of the relevant entity ) that is an *Australian controlled foreign entity of which:
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-HA
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Controlled foreign entity debt and controlled foreign entity equity
SECTION 820-881
820-881
Application
This Subdivision applies to:
(a) an entity (the relevant entity ) that is an *outward investing entity (non-ADI), or an *outward investing entity (ADI), for a period (the relevant period ) that is all or a part of an income year; and
(b) each entity ( controlled entity of the relevant entity ) that is an *Australian controlled foreign entity of which:
(i) the relevant entity is an *Australian controller; or
(ii) an *associate entity of the relevant entity is an Australian controller.
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