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 1936

5   Subsection 160ZZVB(2)

Omit "and an agreement (within the meaning of the International Tax Agreements Act 1953) that has the force of law applies in relation to the bank,".