Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-C - Thin capitalisation rules for inward investing financial entities (non-ADI)  

Operative provisions

820-215   (Repealed) SECTION 820-215 Arm ' s length debt amount  
(Repealed by No 23 of 2024)


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