Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 1 Thin Capitalisation: amendments taking effect on 1 July 2001
Part 2 Exemption of certain special purpose entities
Income Tax Assessment Act 1997
5 At the end of 820-942(2)
Add:
Note: An entity that does not qualify as a securitisation vehicle may be exempt from the thin capitalisation rules under section 820-39.
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