Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)

Schedule 4   Sovereign immunity

Part 3   Definitions

Income Tax Assessment Act 1997

8   Subsection 995-1(1) (before paragraph (c) of the definition of member)

Insert:

(be) in relation to a *sovereign entity group - has the meaning given by section 880-20; and