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

8   Paragraph 705-65(5A)(d)

Omit "subparagraph (b)(ii)", substitute "subparagraph (b)(ii) or (iii)".