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Appendix 16: Reason for difference

Use Appendix 16 to find the reason type codes for differences.

Last updated 2 July 2023

Type codes for differences

Code

Reason for difference

1

Timing deferral – term of the arrangement is less than 3 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

QC72627