Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 820-51 Meaning of fixed ratio earnings limit and group ratio earnings limit 820-51(1)
An entity ' s fixed ratio earnings limit for an income year is 30 % of its * tax EBITDA for the income year.
820-51(2)
An entity ' s group ratio earnings limit for an income year is its * group ratio for the income year multiplied by its * tax EBITDA for the income year.
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