Income Tax Assessment Act 1997

SDiv820-FA

Amended by:

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New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (assent 2/12/2002)

Explanatory Memorandum - REPS
Corrections to the Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch13-Cl3

Commenced	Action	Note
24/10/2002	Insert	Title 'Subdivision 820-FA - How the thin capitalisation rules apply to consolidated groups and MEC groups'