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

8A   Subparagraph 705-75(5)(b)(ii)

Repeal the subparagraph, substitute:

(ii) the step 5A amount under section 705-102; or

(iii) the step 6 amount under section 705-110; or

(iv) the step 6A amount under section 705-112;


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).