Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)

Schedule 1   Thin Capitalisation: amendments taking effect on 1 July 2001

Part 4   Revaluing assets for thin capitalisation purposes

Income Tax Assessment Act 1936

17   At the end of subsection 262A(3)

Add:

; and (e) for records required to be kept under section 820-985 of that Act - comply with subsections (2) and (3) of that section.