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 1936

2   At the end of subsection 262A(3)

Add:

; and (e) for records required to be kept under section 820-985 of that Act - comply with subsections (2) and (3) of that section.