Income Tax Assessment Act 1997
832-465(1)(b)
Amended by:
Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (assent 3/9/2020)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl47
Commenced | Action | Note |
1/10/2020 | Amend | Amended definition 'offshore hybrid mismatch' |