Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 820.880

What this Subdivision is about

Controlled foreign entity debt and controlled foreign entity equity are concepts used in this Division. This Subdivision sets out the meaning of each of these concepts.

Table of sections

820-881    Application

820-885    What is controlled foreign entity debt ?

820-890    What is controlled foreign entity equity ?



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