Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 2
Thin Capitalisation: amendments taking effect on 1 July 2002
Part 5
Disallowed deductions not included in cost base of a CGT asset
Income Tax Assessment Act 1997
46
Section 820-465 (note)
Omit "Note", substitute "Note 1".