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
10 Subsection 995-1(1) (definition of outward investing entity (ADI) )
Omit "and 820-550", substitute ", 820-550, 820-583 and 820-609".
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