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

4   Section 820-10 (table item 8A)

After "cost-free debt capital", insert ", and excluded equity interest,".