Income Tax (Transitional Provisions) Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Application of the thin capitalisation rules  

SECTION 820-10   Application of Division 820 of the Income Tax Assessment Act 1997  

820-10(1)    

Subject to this section, Division 820 of the Income Tax Assessment Act 1997 applies in relation to an income year that begins on or after 1 July 2001.

820-10(1A)    

Subdivisions 820-FA and 820-FB of that Act apply on and after 1 July 2002.

820-10(2)    
Subdivision 820-L of that Act, to the extent that it relates to the requirements under section 820-960 of that Act, applies only in relation to an income year that begins on or after 1 July 2002.