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  

Operative provisions

SECTION 832-115  

832-115   Disregard effect of Division in determining deductions  

In determining for the purposes of this Division whether a payment gives rise to a deduction, disregard the effect of this Division.