Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The amount of a * transfer pricing benefit that is negated under this Subdivision for an entity is not to be taken into account again under another provision of this Act to increase the entity's assessable income, reduce the entity's deductions or reduce a * net capital loss of the entity.
(2) Subsection (1) has effect despite former section 136AB of the Income Tax Assessment Act 1936 .
(3) Nothing in this Subdivision limits Division 820 (about thin capitalisation) in its application to further reduce * debt deductions of an entity.