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

23   Subdivision 820-KA (heading)

Repeal the heading, substitute:

Subdivision 820-KA - Cost-free debt capital and excluded equity interests