Treasury Laws Amendment (Making Multinationals Pay Their Fair Share - Integrity and Transparency) Act 2024 (23 of 2024)
Schedule 2 Thin capitalisation
Part 1 Amendments
Taxation Administration Act 1953
143 After paragraph 14ZVA(a)
Insert:
(aa) a determination under subsection 820-423D(2) of the Income Tax Assessment Act 1997; or
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