Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 1 Thin capitalisation
Part 1 Amendments
Income Tax Assessment Act 1997
1 Section 820-10 (after table item 5)
Insert:
5A |
Subdivision 820-HA |
the meaning of controlled foreign entity debt and controlled foreign entity equity for the purposes of this Division. |