Treasury Laws Amendment (2021 Measures No. 5) Act 2021 (127 of 2021)

Schedule 3   Miscellaneous and technical amendments

Part 1   Amendments commencing day after Royal Assent

Division 2   Country by country reporting

Income Tax Assessment Act 1997

3   Subparagraph 815-355(3)(a)(ii)

Omit "were", substitute "are".