New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 2 Dictionary amendments
Income Tax Assessment Act 1997
58 Subsection 995-1(1)
Insert:
resident TC group for an income year means 2 or more entities that, because of a choice under section 820-500, are to be treated as a resident TC group for that income year.
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