Treasury Laws Amendment (2020 Measures No. 1) Act 2020 (49 of 2020)

Schedule 1   Significant global entities

Income Tax Assessment Act 1997

4   Subparagraph 815-355(3)(a)(ii)

Repeal the subparagraph, substitute:

(ii) if you were a *member of a *CBC reporting group during the previous income year - the other members of that group;