New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 1 Thin capitalisation rules
Part 3 Application provisions
23A Application - section 160AF of the Income Tax Assessment Act 1936
The amendments of section 160AF of the Income Tax Assessment Act 1936 made by this Schedule apply in relation to assessable income of a year of income that begins on or after 1 July 2001.
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