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

Schedule 1   OECD Hybrid Mismatch Rules

Part 3   Application and transitional provisions

Income Tax (Transitional Provisions) Act 1997

15   Application of amendments

The amendments made by Part 2 of this Schedule apply to assessments for income years starting on or after 1 January 2019.