SCHEDULES
SCHEDULE 7Hybrid and other mismatches
PART 5Deemed dual inclusion income: anti-avoidance
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In Chapter 13 of Part 6A of TIOPA 2010 (hybrid and other mismatches: anti-avoidance), in section 259M(4) (countering the effect of avoidance arrangements), omit the βorβ after paragraph (a) and after paragraph (b) insert
, or
c
the person does anything which, to any extent, results in an amount being treated as dual inclusion income of that person under any provision of this Part.