Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-G - Calculating the average values  

Special rules about values and valuation

SECTION 820-685  

820-685   Valuation of debt capital  

For the purposes of this Division, the regulations may make additional provisions for the valuation of the *debt capital of an entity.