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

72   Subparagraph 820-300(2)(c)(ii)

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