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  

Operative provisions

SECTION 832-35   832-35   Single entity rule otherwise not disregarded  


Subject to section 832-30 , subsection 701-1(1) (the single entity rule) is not disregarded in applying this Division.

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