Treasury Laws Amendment (2020 Measures No. 2) Act 2020 (79 of 2020)
Schedule 1 Hybrid mismatch rules
Part 3 Hybrid entities integrity rule
Income Tax Assessment Act 1997
55 Section 832-720
Omit "a purpose of enabling a deduction to be obtained in respect of the payment, or", substitute "a purpose of enabling a deduction to be obtained in respect of the payment, and".
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