Income Tax Assessment Act 1997
CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
View history note
Hide history noteDivision 820 - Thin capitalisation rules
Subdivision 820-J - Equity interest in a trust or partnership
SECTION 820-925 What this Subdivision is about
This Subdivision provides for the meanings of an equity interest in a trust or partnership for the purposes of this Division.
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