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

7   Paragraph 820-90(1)(c)

Before “a negative amount”, insert “nil or”.

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