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
131 Subsection 995-1(1) (at the end of the definition of member)
Add:
; and (g) in relation to an *obligor group - has the meaning given by section 820-49.
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