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 1997

18   Subsection 995-1(1) (paragraph (a) of the definition of financial entity )

Omit "Financial Corporations Act 1974", substitute "Financial Sector (Collection of Data) Act 2001".