INCOME TAX ASSESSMENT ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-L - Record keeping requirements  

SECTION 820-950   What this Subdivision is about  


This Subdivision sets out special record keeping requirements and related provisions about the following:

  • (a) an entity that carries on its business at or through its Australian permanent establishments;
  • (b) an arm ' s length debt amount or arm ' s length capital amount worked out under this Division.

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