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Learn moreAustralia: Legislation on interest limitation rules receives Royal Assent
New interest limitation (thin capitalization) rules
Legislation containing new interest limitation (thin capitalization) rules received Royal Assent on 8 April 2024.
The Treasury Laws Amendment (Making Multinationals Pay Their Fair Share—Integrity and Transparency) Act 2023 passed both houses of Parliament on 27 March 2024 (read TaxNewsFlash), after a series of amendments were made in the Senate (relating to the forestry industry and a post-implementation review).
The Act:
- Requires Australian public companies to disclose information about their subsidiaries in their annual financial reports by way of a “consolidated entity disclosure statement”
- Amends the thin capitalization rules to limit the amount of debt deductions that multinational entities can claim in an income year
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