Division 820
In forceApplication of the thin capitalisation rules
Chapter 4International aspects of income tax
Part 4-5General
Division 820 Application of the thin capitalisation rules
Table of sections
820‑10 Application of Division 820 of the Income Tax Assessment Act 1997
820‑12 Application of Division 974 of the Income Tax Assessment Act 1997 for the purposes of Division 820 of that Act
820‑45 Transitional provision—accounting standards and prudential standards
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