Treasury Laws Amendment (2018 Measures No. 5) Act 2019 (15 of 2019)
Schedule 1 AMIT technical amendments
Income Tax Assessment Act 1997
11 Subsection 276-415(4)
Repeal the subsection, substitute:
(4) For the purposes of subsection (2), treat the amount of the shortfall under subsection (1) relating to the component as being double what it would be apart from this subsection.
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