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

Schedule 13   Consolidation: thin capitalisation

Income Tax Assessment Act 1997

4   Subsection 995-1(1) (definition of adjusted average equity capital)

Omit "and 820-562", substitute ", 820-562, 820-589 and 820-613".