New Business Tax System (Consolidation and Other Measures) Act 2003 (16 of 2003)
Schedule 22 Consolidation: thin capitalisation
Income Tax Assessment Act 1997
1 Subparagraph 820-599(2)(c)(iv)
Repeal the subparagraph, substitute:
(iv) was not a member of a *consolidated group; and
(v) was not a member of a *MEC group; and
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