Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)

Schedule 1   OECD Hybrid Mismatch Rules

Part 2   Other amendments

Income Tax Assessment Act 1997

10   At the end of section 110-38


(9) Expenditure does not form part of any element of the cost base to the extentthat a provision of Division 832 (about hybrid mismatch rules) prevents it being deducted.