Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX

PART 4-5 - GENERAL

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Division 820 - Thin capitalisation rules

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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.