Income Tax Assessment Act 1936
PART IIIB
-
AUSTRALIAN BRANCHES OF FOREIGN BANKS
In this Division:
Division 5
-
Modifications relating to hybrid mismatch rules
SECTION 160ZZZR
160ZZZR
INTERPRETATION
In this Division:
dual inclusion income
has the same meaning as in the
Income Tax Assessment Act 1997
.
foreign income tax deduction
has the same meaning as in the
Income Tax Assessment Act 1997
.
subject to Australian income tax
has the same meaning as in the
Income Tax Assessment Act 1997
.
subject to foreign income tax
has the same meaning as in the
Income Tax Assessment Act 1997
.
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