New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)

Schedule 1   Thin capitalisation rules

Part 3   Application provisions

23   Application - section 128F of the Income Tax Assessment Act 1936

The amendment of section 128F of the Income Tax Assessment Act 1936 made by this Schedule applies only in relation to a debenture that is issued on or after 1 July 2001.