Income Tax Assessment Act 1997
CHAPTER 4
-
INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
-
GENERAL
Division 832
-
Hybrid mismatch rules
Subdivision 832-B
-
Concepts relating to mismatches
Operative provisions
SECTION 832-115 832-115 Disregard effect of Division in determining deductions
In determining for the purposes of this Division whether a payment gives rise to a deduction, disregard the effect of this Division.
View history note
Hide history noteSECTION 832-115 832-115 Disregard effect of Division in determining deductions
In determining for the purposes of this Division whether a payment gives rise to a deduction, disregard the effect of this Division.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.