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
17 Subsection 832-325(1) (note 2)
Omit "a member of a consolidated group", substitute "a subsidiary member of a consolidated group or MEC group".
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