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
8 At the end of subsection 820-985(3)
Add:
This subsection extends to subsection 820-680(2B) as it applies because of subsection 820-684(5).
Note: Section 820-684 allows some revaluations that are not allowed by the accounting standards.
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