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

Schedule 1   Hybrid mismatch rules

Part 3   Hybrid entities integrity rule

Income Tax Assessment Act 1997

55   Section 832-720

Omit "a purpose of enabling a deduction to be obtained in respect of the payment, or", substitute "a purpose of enabling a deduction to be obtained in respect of the payment, and".