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;