INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 (ARCHIVE)
If Division 16F or 16G of Part III of the Income Tax Assessment Act 1936 continues to apply to an entity for a period under section 820-15 , section 389 of that Act applies to that entity for that period as if that section has not been amended by the New Business Tax System (Thin Capitalisation) Act 2001 .
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