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
This Subdivision sets out rules about identifying deduction/non-inclusion mismatches and deduction/deduction mismatches.
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 |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.