Income Tax Assessment Act 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5 - GENERAL
Division 820 - Thin capitalisation rules
Subdivision 820-J - Equity interest in a trust or partnership
SECTION 820-925 What this Subdivision is about
This Subdivision provides for the meanings of an equity interest in a trust or partnership for the purposes of this Division.