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
53 Subsection 995-1(1) (definition of worldwide debt )
Repeal the definition, substitute:
worldwide debt of an entity and at a particular time has the meaning given by subsection 820-932(1).
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