New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 3 Australian permanent establishments of foreign financial entities
Part 3 Thin capitalisation
Income Tax Assessment Act 1997
32 Subsection 820-615(1) (note)
Repeal the note, substitute:
Note: Subdivision 820-E applies to the head company or single company if it is classified as an inward investing entity (ADI) because of section 820-609.
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