INCOME TAX ASSESSMENT ACT 1936

PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS  

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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