Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)
Schedule 1 Hybrid mismatch rules
Part 3 Hybrid entities integrity rule
Income Tax Assessment Act 1997
54 Section 832-720
Omit "an Australian deduction of an entity (the paying entity ) for a payment of interest (or a payment of a similar character)", substitute "an Australian deduction for a payment of interest (or a payment of a similar character) made by an entity (the paying entity )".
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