Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-B - Concepts relating to mismatches  

Guide to Subdivision 832-B

SECTION 832-100   What this Subdivision is about  

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
832-105	When a payment gives rise to a deduction/non-inclusion mismatch
832-110	When a payment gives rise to a deduction/deduction mismatch
832-115	Disregard effect of Division in determining deductions
832-120	Meaning of foreign income tax deduction
832-125	Meaning of subject to Australian income tax
832-130	Meaning of subject to foreign income tax
832-135	Safe harbour for translation rates