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Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

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PART 4-5 - GENERAL  

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Division 820 - Thin capitalisation rules  

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Subdivision 820-JA - Worldwide debt and equity concepts  

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SECTION 820-931   What this Subdivision is about  

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This Subdivision provides for the meanings of worldwide debt, worldwide equity, statement worldwide debt, statement worldwide equity and statement worldwide assets.

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