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

94   Paragraph 820-610(2)(b)

Omit "to be an outward investing entity (non-ADI) and an outward investor (financial)", substitute "to be an outward investing financial entity (non-ADI)".