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

Schedule 1   Hybrid mismatch rules

Part 2   Foreign hybrid mismatch rules

Income Tax Assessment Act 1997

50   Subsection 995-1(1) (definition of foreign hybrid mismatch rules)

Repeal the definition, substitute:

foreign hybrid mismatch rules means a *foreign law corresponding to any of Subdivisions 832-C, 832-D, 832-E, 832-F, 832-G or 832-H (which are about hybrid mismatches).