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
120 Subsection 995-1(1)
Insert:
associate pair : an entity is an associate pair of another entity if any of the following conditions are satisfied:
(a) the entity is an associate of the other entity;
(b) the other entity is an associate of the entity.
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