Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)

Schedule 1   Hybrid mismatch rules

Part 1   Main amendments

Income Tax Assessment Act 1997

28   Subparagraph 832-555(9)(b)(ii)

Omit "(except credit absorption tax, unitary tax or a withholding-type tax)", substitute "(except a tax covered by subsection 832-130(7))".