Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-FA
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How the thin capitalisation rules apply to consolidated groups and MEC groups
SECTION 820-579
What this Subdivision is about
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how to classify the head company of a consolidated group or MEC group (in terms of which Subdivision of this Division to apply to the head company); and
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how to apply this Division to the head company (including how the application is modified).
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Hide history noteThis Subdivision tells you:
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