Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 832
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Hybrid mismatch rules
Subdivision 832-A
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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.
View history note
Hide history noteSubject to section 832-30 , subsection 701-1(1) (the single entity rule) is not disregarded in applying this Division.
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