Tax Laws Amendment (2010 Measures No. 3) Act 2010 (90 of 2010)
Schedule 2 Thin capitalisation
Income Tax Assessment Act 1997
5 Section 820-310 (example)
Omit "risk-weighted assets is $150 million (having discounted those risk-weighted assets", substitute "risk-weighted assets and intangible assets comprising capitalised software expenses is $150 million (having discounted those assets".
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