Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 1 Thin capitalisation
Part 2 Worldwide gearing debt amount for outward investing entities (non-ADI)
Income Tax Assessment Act 1997
10 Section 820-110 (heading)
Repeal the heading, substitute:
820-110 Worldwide gearing debt amount - outward investor that is not also an inward investment vehicle
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