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
126 Subsection 995-1(1)
Insert:
inward investing financial entity (non-ADI) has the meaning given by section 820-185 and 820-583(1).
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