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Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2024

No. 23, 2024

An Act to amend the law relating to corporations and taxation, and for related purposes

Contents
1 Short title
2 Commencement
3 Schedules
4 Review of operation of amendments
Schedule 1—Multinational tax transparency—disclosure of subsidiaries
Corporations Act 2001
Schedule 2—Thin capitalisation
Part 1—Amendments
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
Taxation Administration Act 1953
Part 2—Application

Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2024
No. 23, 2024

An Act to amend the law relating to corporations and taxation, and for related purposes

[Assented to 8 April 2024]

The Parliament of Australia enacts: