Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)

Schedule 1   Thin capitalisation

Part 1   Amendments

Income Tax Assessment Act 1997

12   Subsections 820-682(1) and (2)

Omit "subsections 820-680(1) and (1A)", substitute "subsections 820-680(1), (1A) and (2)".