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

131   Subsection 995-1(1) (at the end of the definition of member)

Add:

; and (g) in relation to an *obligor group - has the meaning given by section 820-49.