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 1997
18 Subsection 995-1(1) (paragraph (a) of the definition of financial entity )
Omit "Financial Corporations Act 1974", substitute "Financial Sector (Collection of Data) Act 2001".
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