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
7
Subsection 995-1(1) (definition of inward investing entity (non-ADI))
Omit "and 820-550", substitute ", 820-550 and 820-583".