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
14 Subsection 995-1(1) (paragraph (b) of the definition of safe harbour capital amount )
Omit "section 820-405", substitute "section 820-405 or 820-615".
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