INCOME TAX ASSESSMENT ACT 1997 - SECT 820.35 Application--$2 million threshold
INCOME TAX ASSESSMENT ACT 1997 - SECT 820.35
Application--$2 million threshold Subdivision 820 - B, 820 - C, 820 - D or 820 - E does not
apply to disallow any * debt deduction of an entity for an income year if the
total debt deductions of that entity and all its * associate entities for that
year are $2 million or less.