Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 1 Thin capitalisation
Part 2 Application of amendments
47 Application - amendment of section 160AF of the Income Tax Assessment Act 1936
The amendment of section 160AF of the Income Tax Assessment Act 1936 made by this Schedule applies in relation to assessable income of a year of income that begins on or after 1 July 2001.
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