New International Tax Arrangements (Foreign-owned Branches and Other Measures) Act 2005 (64 of 2005)
Schedule 3 Australian permanent establishments of foreign financial entities
Part 3 Thin capitalisation
Income Tax Assessment Act 1997
14 Subdivision 820-FB (heading)
Repeal the heading, substitute:
Subdivision 820-FB - Grouping branches of foreign banks and foreign financial entities with a consolidated group, MEC group or single Australian resident company
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