Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 1 Thin capitalisation
Part 1 Amendments
Income Tax (Transitional Provisions) Act 1997
45 At the end of subsection 820-40(1)
Add:
; and (d) the arrangement giving rise to the interest is not an arrangement covered by paragraphs (a), (b), (c) and (d) of subsection 974-75(4) of the Income Tax Assessment Act 1997 before that subsection ceases to have effect on 1 January 2003 (as provided by that subsection).
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