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

102   Subparagraph 820-910(2)(a)(i)

Omit "an *outward investing entity (non-ADI), an *inward investment vehicle (general), or", substitute "an *outward investing financial entity (non-ADI) or".