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

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

Part 10   Foreign controlled Australian partnerships

Income Tax Assessment Act 1997

34   Paragraph 820-795(2)(a)

Repeal the paragraph, substitute:

(a) at least one of the partners is an *Australian entity; and