Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)

Schedule 2   Thin capitalisation

Part 1   Amendments

Income Tax Assessment Act 1997

90   Paragraph 820-609(4)(a)

Omit "*inward investment vehicle (general) or an *inward investment vehicle (financial), and not an *outward investor (general) or an *outward investor (financial),", substitute "*inward investment vehicle (financial), and not an *outward investing financial entity (non-ADI),".