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
3 Section 12-5 (at the end of table item headed "thin capitalisation")
Add:
|
previously FRT disallowed amounts |
820-56 |
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