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Appendix 17: Subdivision 832-J exceptions

Use Appendix 17 to find the exception type codes related to subdivision 832-J.

Published 5 June 2024

Table: Exception type codes related to subdivision 832-J

Code

Exception

1

Principal purpose test is not satisfied

2

CFC inclusion

3

Same or lesser rate of tax would have been paid by ultimate parent entity

4

Other

Continue to: Appendix 18: Type of offshore hybrid mismatch

Return to: Appendixes for the IDS

QC101699