Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 3 Thin Capitalisation: amendments taking effect on 1 July 2003
Part 1 Definition of equity capital and related concepts
Income Tax Assessment Act 1997
13 Subsection 995-1(1) (definition of equity interest in a company)
Repeal the definition.
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).
