Treasury Laws Amendment (Tax Integrity and Other Measures No. 2) Act 2018 (84 of 2018)
Schedule 1 OECD Hybrid Mismatch Rules
Part 2 Other amendments
Income Tax Assessment Act 1936
5 Subsection 160ZZVB(2)
Omit "and an agreement (within the meaning of the International Tax Agreements Act 1953) that has the force of law applies in relation to the bank,".
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