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

134   Subsection 995-1(1) (note to the definition of outward investing entity (ADI))

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