New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)

Schedule 1   Debt and equity interests

Part 1   Amendment of the Income Tax Assessment Act 1997

Income Tax Assessment Act 1997

26   Subsection 130-60(1)

Omit "note" (first occurring), substitute "interest".

Note: The heading to section 130-60 is altered by omitting " note " and substituting " interest ".