Document ID: chunk:federal_register_of_legislation:C2025C00029:section:115:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 115 (pt 20/40)
Character Range: 6553826–6557171

to mismatches
Guide to Subdivision 832‑B
832‑100 What this Subdivision is about
Operative provisions
832‑105 When a payment gives rise to a deduction/non‑inclusion mismatch
832‑110 When a payment gives rise to a deduction/deduction mismatch
832‑115 Disregard effect of Division in determining deductions
832‑120 Meaning of foreign income tax deduction
832‑125 Meaning of subject to Australian income tax
832‑130 Meaning of subject to foreign income tax
832‑135 Safe harbour for translation rates
Subdivision 832‑C—Hybrid financial instrument mismatch
Guide to Subdivision 832‑C
832‑175 What this Subdivision is about
              Operative provisions
832‑180 Deduction not allowable—Australian primary response
832‑185 Inclusion in assessable income—Australian secondary response
832‑190 Exception where entity not a party to the structured arrangement
832‑195 When a hybrid financial instrument mismatch is an offshore hybrid mismatch
832‑200 When a payment gives rise to a hybrid financial instrument mismatch
832‑205 Meaning of Division 832 control group
832‑210 Meaning of structured arrangement
832‑215 Hybrid mismatch
832‑220 Hybrid requirement—payments under financial instruments
832‑225 Hybrid requirement—payments under transfers of certain financial instruments
832‑230 Hybrid mismatch—integrity rule for substitute payments
832‑235 Extended operation of this Subdivision in relation to concessional foreign taxes
832‑240 Adjustment if hybrid financial instrument payment is income in a later year
Subdivision 832‑D—Hybrid payer mismatch
Guide to Subdivision 832‑D
832‑280 What this Subdivision is about
Operative provisions
832‑285 Deduction not allowable—Australian primary response
832‑290 Inclusion in assessable income—Australian secondary response
832‑295 Exception where entity not a party to the structured arrangement
832‑300 When a hybrid payer mismatch is an offshore hybrid mismatch
832‑305 When a payment gives rise to a hybrid payer mismatch
832‑310 Hybrid mismatch
832‑315 Hybrid requirement—assume payment was made to same recipient but by an ungrouped payer
832‑320 Hybrid payer
832‑325 Meaning of liable entity
832‑330 Neutralising amount
832‑335 Adjustment if hybrid payer has dual inclusion income in a later year
Subdivision 832‑E—Reverse hybrid mismatch
Guide to Subdivision 832‑E
832‑375 What this Subdivision is about
Operative provisions
832‑380 Deduction not allowable—Australian primary response
832‑385 Exception where entity not a party to the structured arrangement
832‑390 When a reverse hybrid mismatch is an offshore hybrid mismatch
832‑395 When a payment gives rise to a reverse hybrid mismatch
832‑400 Hybrid mismatch
832‑405 Hybrid requirement—assume payment was made to an investor
832‑410 Reverse hybrid
Subdivision 832‑F—Branch hybrid mismatch
Guide to Subdivision 832‑F
832‑450 What this Subdivision is about
Operative provisions
832‑455 Deduction not allowable
832‑460 Exception where entity not a party to the structured arrangement
832‑465 When a branch hybrid mismatch is an 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