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

50   Subsection 820-920(3) (method statement, step 4, paragraphs (b) and (c))

Omit “3/4”, substitute “3/5”.