Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)

Schedule 1   Thin capitalisation

Part 2   Application of amendments

48   Application - amendment of section 262A of the Income Tax Assessment Act 1936

The amendment of section 262A of the Income Tax Assessment Act 1936 made by this Schedule applies in relation to a year of income that begins on or after 1 July 2001.