Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 1 Thin capitalisation
Part 1 Amendments
Income Tax Assessment Act 1997
24 Subsection 820-820(3)
Omit "This subsection does not apply to an associate entity of the entity if it is such an associate entity only because of subsection 820-905(3B).".
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