Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)

Schedule 1   Thin capitalisation

Part 1   Amendments

Income Tax Assessment Act 1997

24   Subsection 820-820(3)

Omit "This subsection does not apply to an associate entity of the entity if it is such an associate entity only because of subsection 820-905(3B).".