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
32 Subsection 820-110(2)
After “that year,”, insert “and not also an *inward investment vehicle (financial) for all or any part of that year,”.
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