Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 1 Thin capitalisation
Part 1 Amendments
Income Tax Assessment Act 1997
38 At the end of section 820-980 (before the note)
Add:
(3) The entity must prepare the records before the time by which the entity must lodge its *income tax return for the income year in relation to all or a part of which the amount is worked out.
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