INCOME TAX ASSESSMENT ACT 1997 - SECT 167.15 First way--disregard debt interests
INCOME TAX ASSESSMENT ACT 1997 - SECT 167.15
First way--disregard debt interests(1) The unsatisfied condition may be reconsidered by disregarding any * debt interests in each unequally structured company.
(2) The way an entity prepares its * income tax return is
sufficient evidence of it choosing to work out the unsatisfied condition under
subsection (1).