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
52 Subsection 995-1(1)
Insert:
audited consolidated financial statements for an entity for a period has the meaning given by section 820-935.
statement worldwide assets of an entity for a period has the meaning given by subsection 820-933(3).
statement worldwide debt of an entity for a period has the meaning given by subsection 820-933(1).
statement worldwide equity of an entity for a period has the meaning given by subsection 820-933(2).
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