Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 1   Thin Capitalisation: amendments taking effect on 1 July 2001

Part 11   Arm's length debt amount

Income Tax Assessment Act 1997

35   Paragraph 820-105(2)(d)

Omit "paragraph (e)", substitute "paragraphs (e), (f) and (g)".