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

34   Subsection 995-1(1) (definition of inward investing entity (non-ADI) )

Omit "and 820-583", substitute ", 820-583 and 820-609".