Income Tax Assessment Act 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5 - GENERAL
Division 820 - Thin capitalisation rules
Subdivision 820-KA - Cost-free debt capital and excluded equity interests
SECTION 820-945 What this Subdivision is about
This Subdivision sets out the meaning of cost-free debt capital, and excluded equity interest, for the purposes of this Division.