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

107   Subsection 820-920(3) (method statement, step 4, paragraph (d))

Omit "subsection (1) or (2) of section 820-110 (as appropriate)", substitute "subsection 820-110(2)".