Income Tax Assessment Act 1997
The following table sets out a map of this Division.
Map of Division | |||
Item | This Subdivision: | sets out: | |
1 | Subdivision 820-B or 820-C | (a) | the meaning of maximum allowable debt for the Subdivision; and |
(b) | how an entity covered by the Subdivision would have all or a part of its debt deductions disallowed if the maximum allowable debt is exceeded; and | ||
(c) | the application of these rules in relation to a part of an income year. | ||
2 | Subdivision 820-D or 820-E | (a) | the meaning of minimum capital amount for the Subdivision; and |
(b) | how an entity covered by the Subdivision would have all or a part of its debt deductions disallowed if the minimum capital amount is not reached; and | ||
(c) | the application of these rules in relation to a part of an income year. | ||
3 | (Repealed by No 101 of 2006 ) | ||
3A | Subdivision 820-FA | how this Division applies to a consolidated group or MEC group. | |
3B | Subdivision 820-FB | special rules for grouping foreign bank branches with a consolidated group, MEC group or single Australian resident company. | |
4 | Subdivision 820-G | the methods of calculating the average value of a matter for the purposes of this Division. | |
5 | Subdivision 820-H | the rules for determining: | |
(a) | whether or not an Australian entity controls a foreign entity (for the purposes of determining whether or not Subdivision 820-B or 820-D applies to that Australian entity); and | ||
(b) | whether or not an Australian entity is controlled by a foreign entity (for the purposes of determining whether or not Subdivision 820-C applies to that Australian entity). | ||
5A | Subdivision 820-HA | the meaning of controlled foreign entity debt and controlled foreign entity equity for the purposes of this Division. | |
6 | Subdivision 820-I | the meaning of various concepts about associate entity for the purposes of this Division. | |
7 | Subdivision 820-J | the meaning of equity interests in trusts and partnerships for the purposes of this Division. | |
7A | Subdivision 820-JA | worldwide debt and equity concepts. | |
8 | Subdivision 820-K | the meaning of zero-capital amount for the purposes of this Division. | |
8A | Subdivision 820-KA | the meaning of cost-free debt capital, and excluded equity interest, for the purposes of this Division. | |
9 | Subdivision 820-L | special record keeping requirements for the purposes of this Division. |
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