New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)

Schedule 1   Thin capitalisation rules

Part 2   Consequential and other amendments

Income Tax Assessment Act 1936

10   After subsection 262A(2)

Insert:

(2AA) The records to be kept under subsection (1) include records required to be kept for the purposes of section 820-960 or 820-980 of the Income Tax Assessment Act 1997.