New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 13   Consolidation: thin capitalisation

Income Tax Assessment Act 1997

4   Subsection 995-1(1) (definition of adjusted average equity capital)

Omit "and 820-562", substitute ", 820-562, 820-589 and 820-613".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).