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

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

Part 4   Adjusted average equity capital for grouping purposes

Income Tax Assessment Act 1997

36   Subsection 820-589(3)

Omit all the words from and including "The amount" to and including "consolidated accounts:", substitute "The amount worked out under this subsection as at a particular day is:".