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

26   Subparagraph 820-40(1)(a)(iii)

Omit "under the scheme giving rise to the debt interest", substitute "under a scheme giving rise to a debt interest".