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
35 After subsection 832-680(4)
Insert:
(4A) In determining whether paragraph (4)(d) is satisfied, have regard to any previous application of subsection (5).
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