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 1936
2 At the end of subsection 262A(3)
Add:
; and (e) for records required to be kept under section 820-985 of that Act - comply with subsections (2) and (3) of that section.
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