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
15 Subsection 820-200(3) (after step 1 of the method statement)
Step 1A. Reduce the result of step 1 by the average value, for that year, of all the *excluded equity interests in the entity.