Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 820
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Thin capitalisation rules
Subdivision 820-KA
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Cost-free debt capital and excluded equity interests
SECTION 820-945
What this Subdivision is about
View history note
Hide history noteThis Subdivision sets out the meaning of cost-free debt capital, and excluded equity interest, for the purposes of this Division.
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