Income Tax Assessment Act 1997

Sdiv820-C

Amended by:


Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (assent 8/4/2024)

4-Sch2-Cl54

Commenced Action Note
1/07/2024 Amend Amended title 'Subdivision 820-C - Thin capitalisation rules for inward investing financial entities (non-ADI)'