Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

View history reference

 View history note

 Hide history note

History

Chapter 4 inserted by No 162 of 2001.

PART 4-5 - GENERAL  

View history reference

 View history note

 Hide history note

History

Part 4-5 inserted by No 162 of 2001.

Division 820 - Thin capitalisation rules  

View history reference

 View history note

 Hide history note

History

Division 820 inserted by No 162 of 2001.

Subdivision 820-FB - Grouping branches of foreign banks and foreign financial entities with a consolidated group, MEC group or single Australian resident company  

View history reference

 View history note

 Hide history note

History

Subdiv 820-FB (heading) substituted by No 64 of 2005.

Subdiv 820-FB inserted by No 117 of 2002. For application provision see Div 820 of the Income Tax (Transitional Provisions) Act 1997 .

Effect of choice

SECTION 820-601  

820-601   Application  

View history reference

Sections 820-603 to 820-615 apply if a choice is made under section 820-597 or 820-599 .

 View history note

 Hide history note

History

S 820-601 amended by No 101 of 2006, s 3 and Sch 4 item 10, by amending a reference to a repealed inoperative provision, effective 1 January 2008.

S 820-601 inserted by No 117 of 2002. For application provision see Div 820 of the Income Tax (Transitional Provisions) Act 1997 .

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.