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
6 Section 820-95 (step 2 of the method statement)
Omit "step 1", substitute "step 1A".
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