Income Tax Assessment Act 1997
A payment gives rise to a branch hybrid mismatch if:
(a) the payment gives rise to a *hybrid mismatch under section 832-475 ; and
(b) subsection (3) or (4) applies. 832-470(2)
The deduction component of the *branch hybrid mismatch is the *deduction component of the *deduction/non-inclusion mismatch mentioned in section 832-475 . Control group 832-470(3)
This subsection applies if the following entities are in the same *Division 832 control group:
(a) the entity that made the payment;
(b) the *branch hybrid.
For the meaning of Division 832 control group , see section 832-205 .Structured arrangement 832-470(4)
This subsection applies if the payment is made under a *structured arrangement.
For the meaning of structured arrangement , see section 832-210 .