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
4D Subsection 160AF(8) (paragraph (c) of the definition of net foreign income)
After "apportionable deductions", insert "that are not relevant debt deductions".
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