INCOME TAX ASSESSMENT ACT 1997 (ARCHIVE)

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX

PART 4-5 - GENERAL

Division 820 - Thin capitalisation rules

Subdivision 820-F - Thin capitalisation rules for resident TC groups

How to construct a resident TC group for an income year

SECTION 820-520 (ARCHIVE)

820-520 No grouping
The third choice is to have this Division apply to each entity in the *maximum TC group without being affected by this Subdivision.

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