New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)

Schedule 13   Consolidation: thin capitalisation

Income Tax (Transitional Provisions) Act 1997

16   After subsection 820-10(1)

Insert:

(1A) Subdivisions 820-FA and 820-FB of that Act apply on and after 1 July 2002.