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

Schedule 2   Thin capitalisation

Part 1   Amendments

Taxation Administration Act 1953

143   After paragraph 14ZVA(a)

Insert:

(aa) a determination under subsection 820-423D(2) of the Income Tax Assessment Act 1997; or