Tax Laws Amendment (2008 Measures No. 5) Act 2008 (145 of 2008)
Schedule 2 Thin capitalisation and international financial reporting standards
Income Tax Assessment Act 1997
1 At the end of subsection 820-680(1)
Add:
Note: This requirement to comply with the accounting standards is modified in certain cases (see sections 820-682, 820-683 and 820-684).
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).
