Income Tax Assessment Act 1997



Division 832 - Hybrid mismatch rules  

Subdivision 832-F - Branch hybrid mismatch  

Operative provisions

SECTION 832-470   Branch hybrid mismatch  

A payment gives rise to a branch hybrid mismatch if:

(a) the payment gives rise to a *hybrid mismatch under section 832-475 ; and

(b) subsection (3) or (4) applies.

The deduction component of the *branch hybrid mismatch is the *deduction component of the *deduction/non-inclusion mismatch mentioned in section 832-475 . Control group

This subsection applies if the following entities are in the same *Division 832 control group:

(a) the entity that made the payment;

(b) the *branch hybrid.


For the meaning of Division 832 control group , see section 832-205 .

Structured arrangement

This subsection applies if the payment is made under a *structured arrangement.


For the meaning of structured arrangement , see section 832-210 .


Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.