Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)

Schedule 2   Thin capitalisation and international financial reporting standards

Income Tax Assessment Act 1997

1   At the end of subsection 820-680(1)

Add:

Note: This requirement to comply with the accounting standards is modified in certain cases (see sections 820-682, 820-683 and 820-684).