s 820-10
In forceApplication of Division 820 of the Income Tax Assessment Act 1997
Chapter 4International aspects of income tax
Part 4-5General
Division 820Application of the thin capitalisation rules
820-10 Application of Division 820 of the Income Tax Assessment Act 1997
(1)
Subject to this section, Division 820 of the Income Tax Assessment Act 1997 applies in relation to an income year that begins on or after 1 July 2001.
(1A)
Subdivisions 820‑FA and 820‑FB of that Act apply on and after 1 July 2002.
(2)
Subdivision 820‑L of that Act, to the extent that it relates to the requirements under section 820‑960 of that Act, applies only in relation to an income year that begins on or after 1 July 2002.
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