New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)
Schedule 1 Debt and equity interests
Part 1 Amendment of the Income Tax Assessment Act 1997
Income Tax Assessment Act 1997
1 Section 12-5 (after table item headed 'death of timber owner')
Insert:
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debt interests |
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certain returns in respect of debt interests |
25-85 |
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