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

11   At the end of subsection 262A(3)

Add:

; and (c) for records required to be kept under section 820-960 of the Income Tax Assessment Act 1997 - comply with subsections (2) to (4) of that section; and

(d) for records required to be kept under section 820-980 of that Act - comply with subsection (2) of that section.