Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)
Schedule 1 OECD Hybrid Mismatch Rules
Part 3 Application and transitional provisions
Income Tax (Transitional Provisions) Act 1997
15 Application of amendments
The amendments made by Part 2 of this Schedule apply to assessments for income years starting on or after 1 January 2019.
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