Tax Laws Amendment (2005 Measures No. 5) Act 2005 (162 of 2005)

Schedule 6   Debt and equity interests

Part 2   Technical amendments taken to have commenced on 1 July 2001

Income Tax Assessment Act 1997

25   Application of amendments made by items 14 to 24

The amendments made by items 14 to 24 apply in accordance with item 118 of Schedule 1 to the New Business Tax System (Debt and Equity) Act 2001, as though those amendments were debt and equity test amendments within the meaning of item 118 of that Schedule.