Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-J - Integrity rule  

Operative provisions

SECTION 832-735   Determination may specify kinds of scheme and circumstances where no denial of deduction  

832-735(1)  
Subsection 832-725(3) does not apply if:


(a) where a determination made for the purposes of paragraph (2)(a) specifies a kind of *scheme - the scheme mentioned in subsection 832-725(1) is of that kind; or


(b) where a determination made for the purposes of paragraph (2)(b) specifies a kind of circumstances in relation to a scheme - circumstances of that kind exist in relation to the scheme mentioned in subsection 832-725(1).

832-735(2)  
For the purposes of subsection (1), the Minister may, by legislative instrument, make a determination that:


(a) specifies kinds of *schemes; and


(b) specifies kinds of circumstances in relation to schemes.


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