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Appendix 16: Reason for difference

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

Published 5 June 2024

Table: 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

Return to: Appendixes for the IDS

QC101699