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

17   At the end of section 820-32

Add:

(2) Subsection (1) does not apply in relation to the following:

(a) Subdivision 820-EAA;

(b) any other provision in this Division, to the extent that it relates to that Subdivision.