Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 2 Thin Capitalisation: amendments taking effect on 1 July 2002
Part 3 Equity interests excluded in working out safe harbour debt amount
Income Tax Assessment Act 1997
23 Subdivision 820-KA (heading)
Repeal the heading, substitute:
Subdivision 820-KA - Cost-free debt capital and excluded equity interests
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