Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX

PART 4-5 - GENERAL

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Division 832 - Hybrid mismatch rules

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Subdivision 832-K - Modifications for Division 230 (about taxation of financial arrangements)

Guide to Subdivision 832-K

SECTION 832-775 What this Subdivision is about

This Subdivision contains modifications applying to gains and losses from financial arrangements.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
832-780	Section 832-20 applies to Division 230 losses
832-785	Adjusting Division 230 loss
832-790	Modifications relating to Division 230 gains and losses