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
26 Subsection 130-60(1)
Omit "note" (first occurring), substitute "interest".
Note: The heading to section 130-60 is altered by omitting " note " and substituting " interest ".
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