Income tax (Transitional Provisions) Act 1997
Div820
Amended by:
New Business Tax System (Thin Capitalisation) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1
| Commenced | Action | Note |
| 01/07/2001 | Insert | Title 'Division 820 - Application of the thin capitalisation rules' |