New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 1 Thin capitalisation rules
Part 3 Application provisions
26 Application - section 262A of the Income Tax Assessment Act 1936
The amendment of section 262A of the Income Tax Assessment Act 1936 made by this Schedule applies:
(a) for records required to be kept under section 820-960 - in relation to an income year that begins on or after 1 July 2002; and
(b) for records required to be kept under section 820-980 - in relation to an income year that begins on or after 1 July 2001.
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