INCOME TAX ASSESSMENT ACT 1997 [ARCHIVE]

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-F - Thin capitalisation rules for resident TC groups  

SECTION 820-450 [ARCHIVE]   What this Subdivision is about  

This Subdivision sets out the thin capitalisation rules that apply to a group of entities (called a resident TC group). If those rules apply to the group, the rest of the Division does not apply separately to the entities in the group.

This Subdivision tells you:

  • · how to construct a resident TC group; and
  • · how to classify the group (in terms of which Subdivision of this Division to apply); and
  • · how to apply this Division to the group (including how the application is modified).



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