Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 1 Thin Capitalisation: amendments taking effect on 1 July 2001
Part 4 Revaluing assets for thin capitalisation purposes
Income Tax Assessment Act 1936
17 At the end of subsection 262A(3)
Add:
; and (e) for records required to be kept under section 820-985 of that Act - comply with subsections (2) and (3) of that section.
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