Tax Laws Amendment (2010 Measures No. 3) Act 2010 (90 of 2010)

Schedule 2   Thin capitalisation

Income Tax Assessment Act 1997

5   Section 820-310 (example)

Omit "risk-weighted assets is $150 million (having discounted those risk-weighted assets", substitute "risk-weighted assets and intangible assets comprising capitalised software expenses is $150 million (having discounted those assets".