Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Income Tax Assessment Act 1997

104   Subparagraph 328-430(1)(d)(ii)

After "income year", insert ", or would be satisfied in that income year if paragraph 152-10(1AA)(b) were disregarded".