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

Schedule 2   Dictionary amendments

Income Tax Assessment Act 1997

47   Subsection 995-1(1)

Insert:

minimum capital amount :

(a) for an *outward investing entity (ADI) - has the meaning given by section 820-305 (or that section as applied by section 820-330); and

(b) for an *inward investing entity (ADI) - has the meaning given by section 820-400 (or that section as applied by section 820-420).