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

32   Subsection 820-110(2)

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