New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 1 Thin capitalisation rules
Part 3 Application provisions
24 Application - section 160AFD of the Income Tax Assessment Act 1936
The amendment of section 160AFD of the Income Tax Assessment Act 1936 made by this Schedule applies to a class of assessable foreign income of a year of income that begins on or after 1 July 2001.
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