New Business Tax System (Thin Capitalisation) Act 2001 (162 of 2001)
Schedule 2 Dictionary amendments
Income Tax Assessment Act 1997
8 Subsection 995-1(1)
Insert:
arm's length debt amount :
(a) for an *outward investing entity (non-ADI) - has the meaning given by section 820-105; and
(b) for an *inward investing entity (non-ADI) - has the meaning given by section 820-215.
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