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
24 Section 820-945
After "cost-free debt capital", insert ", and excluded equity interest,".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
