New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)

Schedule 3   Australian permanent establishments of foreign financial entities

Part 3   Thin capitalisation

Income Tax (Transitional Provisions) Act 1997

38   Paragraph 701D-10(5)(c)

Omit "820-599(2)(c)(iii)", substitute "820-599(1)(b)(iii)".