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
12 Subsections 820-682(1) and (2)
Omit "subsections 820-680(1) and (1A)", substitute "subsections 820-680(1), (1A) and (2)".
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