New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 2 Value shifting through debt forgiveness
Income Tax Assessment Act 1997
2 At the end of section 138-15
Add:
Note: Division 139 (about value shifting through debt forgiveness) also provides for cost base adjustments to interests in companies under common ownership.
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