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
86 Subsection 820-588(1) (paragraph (a) of note 2)
Repeal the paragraph, substitute:
(a) an outward investing financial entity (non-ADI); or
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