Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 3 Thin capitalisation: groups containing certain ADIs
Income Tax Assessment Act 1997
1 At the end of section 820-585
Add:
(3) Subsection (1) does not apply if, at each time in the period mentioned in subsection (2), all the *ADIs that are *members of the group then are *specialist credit card institutions.
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