Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-HA - 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.

View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.