Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p21
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 21/40)
Character Range: 6556857–6560235

offshore hybrid mismatch
832‑470 Branch hybrid mismatch
832‑475 Hybrid mismatch
832‑480 Hybrid requirement—payment made directly or indirectly to a branch hybrid
832‑485 Branch hybrid
Subdivision 832‑G—Deducting hybrid mismatch
Guide to Subdivision 832‑G
832‑525 What this Subdivision is about
Operative provisions
832‑530 Deduction not allowable
832‑535 Additional requirements for secondary response
832‑540 When a deducting hybrid mismatch is an offshore hybrid mismatch
832‑545 When an amount gives rise to a deducting hybrid mismatch
832‑550 Deducting hybrid
832‑555 Identifying a secondary response country
832‑560 Neutralising amount
832‑565 Adjustment if deducting hybrid has dual inclusion income in a later year
Subdivision 832‑H—Imported hybrid mismatch
Guide to Subdivision 832‑H
832‑605 What this Subdivision is about
Operative provisions
832‑610 Deduction not allowable
832‑615 When a payment gives rise to an imported hybrid mismatch
832‑620 Hybrid mismatch
832‑625 Meaning of importing payment
832‑630 Working out the amount of the imported hybrid mismatch
832‑635 Carry forward of residual offshore hybrid mismatches
Subdivision 832‑I—Dual inclusion income
Guide to Subdivision 832‑I
832‑675 What this Subdivision is about
Operative provisions
832‑680 Dual inclusion income, and when an entity is eligible to apply it
Subdivision 832‑J—Integrity rule
832‑720 What this Subdivision is about
Operative provisions
832‑725 Payments made to interposed foreign entity (integrity measure)—denial of deduction
832‑730 Back to back arrangements, etc.
832‑735 Determination may specify kinds of scheme and circumstances where no denial of deduction
Subdivision 832‑K—Modifications for Division 230 (about taxation of financial arrangements)
Guide to Subdivision 832‑K
832‑775 What this Subdivision is about
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
Division 840—Withholding taxes
Guide to Division 840
840‑1 What this Division is about
Subdivision 840‑M—Managed investment trust withholding tax
Guide to Subdivision 840‑M
840‑800 What this Subdivision is about
Operative provisions
840‑805 Liability for managed investment trust withholding tax
840‑810 When managed investment trust withholding tax is payable
840‑815 Certain income is non‑assessable non‑exempt income
840‑820 Agency rules
Subdivision 840‑S—Labour mobility program withholding tax
Guide to Subdivision 840‑S
840‑900 What this Subdivision is about
Operative provisions
840‑905 Liability for labour mobility program withholding tax
840‑906 Covered labour mobility programs
840‑910 When labour mobility program withholding tax is payable
840‑915 Certain income is non‑assessable non‑exempt income
840‑920 Overpayment of labour mobility program withholding tax
Division 842—Exempt Australian source income and gains of foreign residents
              Subdivision 842‑B—Some items of Australian source income of foreign residents that are exempt from income tax
              Guide to Subdivision 842‑B
842‑100 What this Subdivision is about
842‑105 Amounts of Australian source ordinary income and statutory income that are exempt
Subdivision 842‑I—Investment manager regime
Guide to Subdivision 842‑I
842‑200 What this Subdivision is about
Object of this Subdivision
842‑205