Code | 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 |
Continue to: Appendix 19: Type of importing payments
Return to: Appendixes for the IDS