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

77   Subsection 820-430(1) (table item 1, column 1)

Omit "*outward investor (financial)", substitute "*outward investing financial entity (non-ADI)".