Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 2 Thin Capitalisation: amendments taking effect on 1 July 2002
Part 4 Adjusted average equity capital for grouping purposes
Income Tax Assessment Act 1997
36 Subsection 820-589(3)
Omit all the words from and including "The amount" to and including "consolidated accounts:", substitute "The amount worked out under this subsection as at a particular day is:".
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