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 (Transitional Provisions) Act 1997
38 Paragraph 701D-10(5)(c)
Omit "820-599(2)(c)(iii)", substitute "820-599(1)(b)(iii)".
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