Income Tax Assessment Act 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5 - GENERAL
Division 820 - Thin capitalisation rules
Subdivision 820-K - Zero-capital amount
SECTION 820-940 What this Subdivision is about
The zero-capital amount represents the value of certain assets that receive special treatment in working out the maximum allowable debt of a financial entity. This Subdivision sets out the rules about the calculation of this amount.