Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)
Schedule 1 Hybrid mismatch rules
Part 2 Foreign hybrid mismatch rules
Income Tax Assessment Act 1997
50 Subsection 995-1(1) (definition of foreign hybrid mismatch rules)
Repeal the definition, substitute:
foreign hybrid mismatch rules means a *foreign law corresponding to any of Subdivisions 832-C, 832-D, 832-E, 832-F, 832-G or 832-H (which are about hybrid mismatches).
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