New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)

Schedule 2   Dictionary amendments

Income Tax Assessment Act 1997

15   Subsection 995-1(1)

Insert:

Australian controller :

(a) of a *controlled foreign company mentioned in paragraph 820-745(a) - has the meaning given by section 820-750; and

(b) of a *controlled foreign trust - has the meaning given by section 820-755; and

(c) of a *controlled foreign corporate limited partnership - has the meaning given by section 820-760.