New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 2 Dictionary amendments
Income Tax Assessment Act 1997
59 Subsection 995-1(1)
Insert:
safe harbour capital amount :
(a) for an *outward investing entity (ADI) - has the meaning given by section 820-310; and
(b) for an *inward investing entity (ADI) - has the meaning given by section 820-405; and
(c) for a *resident TC group to which section 820-575 applies - has the meaning given by that section.
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