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
6 Subsection 995-1(1) (definition of inward investing entity (ADI))
Omit "section 820-395", substitute "sections 820-395 and 820-609".
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