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-J
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Equity interest in a trust or partnership
SECTION 820-925
What this Subdivision is about
View history note
Hide history noteThis Subdivision provides for the meanings of an equity interest in a trust or partnership for the purposes of this Division.
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