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.


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