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-C
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Hybrid financial instrument mismatch
Operative provisions
SECTION 832-190 832-190 Exception where entity not a party to the structured arrangement
Sections 832-180 and 832-185 do 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 832-200(3) does not apply.
View history note
Hide history noteSECTION 832-190 832-190 Exception where entity not a party to the structured arrangement
Sections 832-180 and 832-185 do 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 832-200(3) does not apply.
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