Treasury Laws Amendment (Making Sure Foreign Investors Pay Their Fair Share of Tax in Australia and Other Measures) Act 2019 (34 of 2019)
Schedule 4 Sovereign immunity
Part 3 Definitions
Income Tax Assessment Act 1997
8 Subsection 995-1(1) (before paragraph (c) of the definition of member)
Insert:
(be) in relation to a *sovereign entity group - has the meaning given by section 880-20; and
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