Tax and Superannuation Laws Amendment (2014 Measures No. 4) Act 2014 (110 of 2014)
Schedule 1 Thin capitalisation
Part 7 Consequential amendments
Income Tax Assessment Act 1997
28 Subsection 820-110(1) (heading)
Repeal the heading, substitute:
Outward investor (general) that is not also an inward investment vehicle (general)
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