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
2 At the end of subsection 820-680(1A)
Add:
Note: This application of the accounting standards is modified in certain cases (see sections 820-682 and 820-683).
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