Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)

Schedule 1   OECD Hybrid Mismatch Rules

Part 2   Other amendments

Income Tax Assessment Act 1936

7   At the end of section 389

Add:

; (d) Division 832 of the Income Tax Assessment Act 1997 (about hybrid mismatch rules).