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
2 Subparagraph 832-110(5)(b)(i)
Omit "(except *credit absorption tax, *unitary tax or a withholding-type tax)", substitute "(except a tax covered by subsection 832-130(7))".
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