Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 2   Thin Capitalisation: amendments taking effect on 1 July 2002

Part 2   Records about Australian permanent establishments

Income Tax Assessment Act 1936

3   Paragraph 262A(3)(c)

Omit "subsections (2) to (4)", substitute "the applicable provisions".

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).