New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 13   Consolidation: thin capitalisation

Income Tax Assessment Act 1997

14   Subsection 995-1(1) (paragraph (b) of the definition of safe harbour capital amount )

Omit "section 820-405", substitute "section 820-405 or 820-615".