New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 13 Consolidation: thin capitalisation
Income Tax Assessment Act 1997
1 Section 820-10 (table item 3)
Repeal the item, substitute:
|
3 |
Subdivision 820-F |
special rules to apply this Division to resident TC groups before 1 July 2003. |
|
3A |
Subdivision 820-FA |
how this Division applies to a consolidated group or MEC group. |
|
3B |
Subdivision 820-FB |
special rules for grouping foreign bank branches with a consolidated group, MEC group or single Australian resident company. |
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