New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 1 Thin capitalisation rules
Part 2 Consequential and other amendments
Income Tax Assessment Act 1936
10 After subsection 262A(2)
Insert:
(2AA) The records to be kept under subsection (1) include records required to be kept for the purposes of section 820-960 or 820-980 of the Income Tax Assessment Act 1997.
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