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
139 Subsection 995-1(1) (paragraphs (a), (b), (c) and (e) of the definition of safe harbour debt amount)
Repeal the paragraphs.
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