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
26 Subparagraph 820-40(1)(a)(iii)
Omit "under the scheme giving rise to the debt interest", substitute "under a scheme giving rise to a debt interest".
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