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
20 Paragraphs 820-603(3)(b), (4)(a) and (5)(b)
Omit "*foreign bank", substitute "establishment entity".
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