Use Appendix 18 to find the type codes for offshore hybrid mismatches.
|
Code |
Hybrid mismatch |
|---|---|
|
1 |
Hybrid financial instrument mismatch as an offshore hybrid mismatch under section 832-195 of the ITAA 1997 |
|
2 |
Hybrid payer mismatch as an offshore hybrid mismatch under section 832-300 of the ITAA 1997 |
|
3 |
Reverse hybrid mismatch as an offshore hybrid mismatch under section 832-390 of the ITAA 1997 |
|
4 |
Branch hybrid mismatch as an offshore hybrid mismatch under section 832-465 of the ITAA 1997 |
|
5 |
Deducting hybrid mismatch as an offshore hybrid mismatch under section 832-540 of the ITAA 1997 |
Continue to: Appendix 19: Type of importing payments