Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)
Schedule 1 Hybrid mismatch rules
Part 1 Main amendments
Income Tax Assessment Act 1997
12 After subsection 832-205(1)
Insert:
(1A) If a trust is in a Division 832 control group as a result of the operation of subsection (1), then the trustee of the trust is in the same Division 832 control group .
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