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

6   Subsection 995-1(1) (definition of inward investing entity (ADI))

Omit "section 820-395", substitute "sections 820-395 and 820-609".