Taxation Laws Amendment Act (No. 5) 2003 (142 of 2003)
Schedule 3 Thin Capitalisation: amendments taking effect on 1 July 2003
Part 2 Assets and liabilities
Income Tax Assessment Act 1997
18 Application
The amendments made by this Part apply in relation to an income year that begins on or after 1 July 2003, and are not intended to affect the interpretation of subsection 820-680(1) as applying in relation to an income year that starts before that day.
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