Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX

PART 4-5 - GENERAL

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Division 832 - Hybrid mismatch rules

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Subdivision 832-B - Concepts relating to mismatches

Guide to Subdivision 832-B

SECTION 832-100 What this Subdivision is about

This Subdivision sets out rules about identifying deduction / non-inclusion mismatches and deduction / deduction mismatches.

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