Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-F - Branch hybrid mismatch  

Operative provisions

SECTION 832-460   832-460   Exception where entity not a party to the structured arrangement  


Section 832-455 does not apply to an entity in respect of a payment if:


(a) the payment is made under a *structured arrangement to which the entity is not a *party; and


(b) subsection 832-470(3) does not apply.


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