Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 3   Thin capitalisation: groups containing certain ADIs

Income Tax Assessment Act 1997

8   Subsection 995-1(1) (definition of outward investing entity (non-ADI) )

Omit "and 820-609", substitute ", 820-609 and 820-610".