Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 2   Thin Capitalisation: amendments taking effect on 1 July 2002

Part 3   Equity interests excluded in working out safe harbour debt amount

Income Tax Assessment Act 1997

10   Subsection 820-100(3) (step 2 of the method statement)

Omit "step 1", substitute "step 1A".