|
Code |
Reason for difference |
|---|---|
|
1 |
Timing deferral – term of the arrangement is less than 3 years |
|
2 |
Reduced by dual inclusion income |
|
3 |
Neutralised by another country’s foreign hybrid mismatch rules |
|
4 |
Other |
Continue to: Appendix 17: Subdivision 832-J exceptions