New Business Tax System (Debt and Equity) Act 2001 (163 of 2001)
Schedule 2 Dictionary amendments
Income Tax Assessment Act 1997
3 Subsection 995-1(1)
Insert:
connected entity of an entity means:
(a) an *associate of the entity; or
(b) another member of the same *wholly owned group if the entity is a company and is a member of such a group.
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