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
93 Subsection 820-610(2)
Omit "is an outward investing entity (non-ADI) and an outward investor (financial) ", substitute "is an outward investing financial entity (non-ADI) ".
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