Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-H - Control of entities  

Thin capitalisation control interest

SECTION 820-835  

820-835   Commissioner ' s power  

For the purposes of this Subdivision, the Commissioner may decide:

(a) which one of 2 things is to be taken into account for the purposes of subsection 820-820(4) or subsection 820-825(3) ; or

(b) which one of 2 or more entities is to be chosen for the purposes of paragraph 820-830(2)(a) .