Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 1 Thin Capitalisation: amendments taking effect on 1 July 2001
Part 10 Foreign controlled Australian partnerships
Income Tax Assessment Act 1997
34 Paragraph 820-795(2)(a)
Repeal the paragraph, substitute:
(a) at least one of the partners is an *Australian entity; and
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