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

8   Section 12-5 (after table item headed "higher education assistance")

Insert:

hybrid mismatch rules

 

disallowing of deductions

Division 832


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