Document ID: chunk:federal_register_of_legislation:C2004A00897:front:0
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New Business Tax System (Thin Capitalisation) Act 2001

No. 162, 2001

New Business Tax System (Thin Capitalisation) Act 2001

No. 162, 2001

An Act to implement the New Business Tax System in relation to thin capitalisation, and for related purposes

Contents
1 Short title...................................
2 Commencement...............................
3 Schedule(s)..................................

Schedule 1—Thin capitalisation rules

Part 1—New thin capitalisation rules
Income Tax Assessment Act 1997

Part 2—Consequential and other amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Income Tax (Transitional Provisions) Act 1997

Part 3—Application provisions

Schedule 2—Dictionary amendments
Income Tax Assessment Act 1997

New Business Tax System (Thin Capitalisation) Act 2001

No. 162, 2001

An Act to implement the New Business Tax System in relation to thin capitalisation, and for related purposes

[Assented to 1 October 2001]

The Parliament of Australia enacts: