Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-EA
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Some financial entities may choose to be treated as ADIs
SECTION 820-445
820-445
How this Subdivision interacts with Subdivision 820-FA
A choice under section 820-430 does not have effect for so much of a period as happens while the entity is a * subsidiary member of a * consolidated group or * MEC group.
View history note
Hide history noteA choice under section 820-430 does not have effect for so much of a period as happens while the entity is a * subsidiary member of a * consolidated group or * MEC group.
Note:
If the head company of the group makes a choice under that section, that choice will have effect instead.
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