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
3 Paragraph 820-609(2)(a)
Repeal the paragraph, substitute:
(a) section 820-585 would prevent the disallowance of a *debt deduction for the income year including the trial period; or
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
