Income Tax Assessment Act 1936

PART IIIB - AUSTRALIAN BRANCHES OF FOREIGN BANKS  

Division 5 - Modifications relating to hybrid mismatch rules  

SECTION 160ZZZR  

160ZZZR   INTERPRETATION  

In this Division:

dual inclusion income
has the same meaning as in the Income Tax Assessment Act 1997 .

foreign income tax deduction
has the same meaning as in the Income Tax Assessment Act 1997 .

subject to Australian income tax
has the same meaning as in the Income Tax Assessment Act 1997 .

subject to foreign income tax
has the same meaning as in the Income Tax Assessment Act 1997 .