Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

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Chapter 4 inserted by No 162 of 2001.

PART 4-5 - GENERAL  

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Part 4-5 inserted by No 162 of 2001.

Division 820 - Thin capitalisation rules  

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Division 820 inserted by No 162 of 2001.

Subdivision 820-EAB - Third party debt concepts  

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Subdiv 820-EAB inserted by No 23 of 2024, s 3 and Sch 2 item 76, effective 1 July 2024. For application provisions, see note under s 705-60 .

SECTION 820-427   What this Subdivision is about  

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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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History

S 820-427 inserted by No 23 of 2024, s 3 and Sch 2 item 76, effective 1 July 2024. For application provisions, see note under s 705-60 .

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