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
18 Section 820-35
Omit "Subdivision 820-B, 820-C, 820-D or 820-E", substitute "Subdivision 820-AA, 820-B, 820-C, 820-D, 820-E or 820-EAA".