Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 1 Thin Capitalisation: amendments taking effect on 1 July 2001
Part 3 Choice by some financial entities to be treated as ADIs for thin capitalisation purposes
Income Tax Assessment Act 1997
12 Subsection 995-1(1)
Insert:
precious metal has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.
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