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

139   Subsection 995-1(1) (paragraphs (a), (b), (c) and (e) of the definition of safe harbour debt amount)

Repeal the paragraphs.