Treasury Laws Amendment (Making Sure Multinationals Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (65 of 2019)

Schedule 1   Thin capitalisation

Part 1   Amendments

Income Tax Assessment Act 1997

10   Subsection 820-680(1A) (note)

Omit "sections 820-682 and 820-683", substitute "section 820-682".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).