New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 3   Australian permanent establishments of foreign financial entities

Part 3   Thin capitalisation

Income Tax Assessment Act 1997

12   Section 820-445 (heading)

Repeal the heading, substitute:

820-445 How this Subdivision interacts with Subdivisions 820-F and 820-FA