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

126   Subsection 995-1(1)

Insert:

inward investing financial entity (non-ADI) has the meaning given by section 820-185 and 820-583(1).