Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)

Schedule 1   Hybrid mismatch rules

Part 1   Main amendments

Income Tax Assessment Act 1997

35   After subsection 832-680(4)

Insert:

(4A) In determining whether paragraph (4)(d) is satisfied, have regard to any previous application of subsection (5).


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