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
57 Subsection 832-725(3)
Repeal the subsection, substitute:
(3) The entity mentioned in paragraph (1)(e) is not entitled to the deduction mentioned in that paragraph.
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