Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)

Schedule 1   Thin capitalisation

Part 7   Consequential amendments

Income Tax Assessment Act 1997

29   Subsection 820-110(1)

After “the income year,”, insert “and not also an *inward investment vehicle (general) for all or any part of that year,”.