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INCOME TAX ASSESSMENT ACT 1997 - SECT 815.110 Operation of Subdivision

INCOME TAX ASSESSMENT ACT 1997 - SECT 815.110

Operation of Subdivision

  (1)   Nothing in the provisions of this Act other than this Subdivision limits the operation of this Subdivision.

  (2)   Nothing in this Subdivision limits Division   820 (about thin capitalisation) in its application to reduce, or further reduce, * debt deductions of an entity.

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