INCOME TAX ASSESSMENT ACT 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5 - GENERAL
Division 820 - Thin capitalisation rules
Subdivision 820-JA - Worldwide debt and equity concepts
SECTION 820-931 What this Subdivision is about
This Subdivision provides for the meanings of worldwide debt, worldwide equity, statement worldwide debt, statement worldwide equity and statement worldwide assets.