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

Schedule 2   Dictionary amendments

Income Tax Assessment Act 1997

65   Subsection 995-1(1)

Insert:

TC direct control interest :

(a) for a company - has the meaning given by section 820-855; and

(b) for a trust - has the meaning given by section 820-860; and

(c) for a partnership - has the meaning given by section 820-865.