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

110   Paragraph 820-946(1)(a)

Omit "investing entity (non-ADI)" (wherever occurring), substitute "investing financial entity (non-ADI)".