Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-A - Preliminary  

Guide to Subdivision 832-A

SECTION 832-5   What this Subdivision is about  

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
832-10	Entitlement to receive payment
832-15	Entitlement to receive non-cash benefits
832-20	Losses that arise from payments or parts of payments
832-25	Recipients and payers of a payment
832-30	How this Division applies to entities
832-35	Single entity rule otherwise not disregarded
832-40	Schemes outside Australia
832-45	Relationship between this Division and other charging provisions in this Act
832-50	Relationship between this Division and Division 820
832-55	Division does not affect foreign residence rules
832-60	Valuation of trading stock affected by hybrid mismatch rules