Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 1 Thin capitalisation
Part 2 Application of amendments
48 Application - amendment of section 262A of the Income Tax Assessment Act 1936
The amendment of section 262A of the Income Tax Assessment Act 1936 made by this Schedule applies in relation to a year of income that begins on or after 1 July 2001.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
