Use Appendix 16 to find the reason type codes for differences.
Code |
Reason for difference |
|---|---|
1 |
Timing deferral – term of the arrangement is less than three years |
2 |
Reduced by dual inclusion income |
3 |
Neutralised by another country’s foreign hybrid mismatch rules |
4 |
Other |
Continue to: Appendix 17: Subdivision 832-J exceptions