Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 5   Thin capitalisation

Income Tax (Transitional Provisions) Act 1997

1   Subsection 820-45(1)

Omit “3”, substitute “4”.


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).