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

Schedule 2   Dictionary amendments

Income Tax Assessment Act 1997

59   Subsection 995-1(1)

Insert:

safe harbour capital amount :

(a) for an *outward investing entity (ADI) - has the meaning given by section 820-310; and

(b) for an *inward investing entity (ADI) - has the meaning given by section 820-405; and

(c) for a *resident TC group to which section 820-575 applies - has the meaning given by that section.