Taxation Laws Amendment Act (No. 2) 1999 (93 of 1999)
Schedule 1 Australia as a regional financial centre
Part 1 OBUs, withholding tax and thin capitalisation
Income Tax Assessment Act 1936
31 Subsection 128F(8)
Omit all of the words and paragraphs after paragraph (d), substitute:
then this section has effect as if the parent company had raised the finance and issued the debenture.