Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 2 Thin Capitalisation: amendments taking effect on 1 July 2002
Part 5 Disallowed deductions not included in cost base of a CGT asset
Income Tax Assessment Act 1997
47 At the end of section 820-465
Add:
Note 2: The disallowed amount also does not form part of the cost base of a CGT asset. See section 110-54.
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