Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 820 - Thin capitalisation rules  

Subdivision 820-EAB - Third party debt concepts  

SECTION 820-427   What this Subdivision is about  


This Subdivision sets out concepts concerning third party debt. These concepts are relevant to entities that choose to apply the third party debt test, that is:

  • (a) general class investors that make a choice, or that are taken to have made a choice, under subsection 820-46(4) ; and
  • (b) outward investing financial entities (non-ADI) that make a choice under subsection 820-85(2C) ; and
  • (c) inward investing financial entities (non-ADI) that make a choice under subsection 820-185(2C) .

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