New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)

Schedule 2   Dictionary amendments

Income Tax Assessment Act 1997

60   Subsection 995-1(1)

Insert:

safe harbour debt amount :

(a) for an *outward investor (general) - has the meaning given by section 820-95; and

(b) for an *outward investor (financial) - has the meaning given by section 820-100; and

(c) for an *inward investment vehicle (general) - has the meaning given by section 820-195; and

(d) for an *inward investment vehicle (financial) - has the meaning given by section 820-200; and

(e) for an *inward investor (general) - has the meaning given by section 820-205; and

(f) for an *inward investor (financial) - has the meaning given by section 820-210.