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
39 Subsection 995-1(1) (paragraph (b) of the definition of net income)
After "of a trust", insert "(other than a *public trading trust or an *AMIT)".
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