INCOME TAX ASSESSMENT ACT 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-E - Thin capitalisation rules for inward investing entities (ADI)  

Operative provisions

SECTION 820-400   820-400   Minimum capital amount  


The entity ' s minimum capital amount for an income year is the lesser of the following amounts:


(a) the *safe harbour capital amount;


(b) the *arm ' s length capital amount.


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