Appendix 18: Type of offshore hybrid mismatch

1

Hybrid financial instrument mismatch as an offshore hybrid mismatch under section 832-195 of the ITAA 1997

2

Hybrid payer mismatch as an offshore hybrid mismatch under section 832-300 of the ITAA 1997

3

Reverse hybrid mismatch as an offshore hybrid mismatch under section 832-390 of the ITAA 1997

4

Branch hybrid mismatch as an offshore hybrid mismatch under section 832-465 of the ITAA 1997

5

Deducting hybrid mismatch as an offshore hybrid mismatch under section 832-540 of the ITAA 1997