Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-E - Thin capitalisation rules for inward investing entities (ADI)  

Operative provisions

SECTION 820-400  

820-400   Minimum capital amount  

The entity ' s minimum capital amount for an income year is the lesser of the following amounts:

(a) the *safe harbour capital amount;

(b) the *arm ' s length capital amount.