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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.

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