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

Schedule 2   Thin Capitalisation: amendments taking effect on 1 July 2002

Part 3   Equity interests excluded in working out safe harbour debt amount

Income Tax Assessment Act 1997

27   Subsection 820-946(2)

Omit "If subsection (1) applies to an entity for a period (the relevant period ), the", substitute "The".