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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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