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 1997
8 Section 12-5 (after table item headed "higher education assistance")
Insert:
|
hybrid mismatch rules |
|
|
disallowing of deductions |
Division 832 |
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