Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-EAA - Debt deduction limitation rules for debt deduction creation (all relevant entities)  

Operative provisions

SECTION 820-423C  

820-423C   This Subdivision does not limit reduction of debt deductions under other provisions  

Nothing in this Subdivision limits other provisions of this Division in their application to reduce, or further reduce, * debt deductions of an entity.