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.