Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-C - Hybrid financial instrument mismatch  

Operative provisions

SECTION 832-190  

832-190   Exception where entity not a party to the structured arrangement  

Sections 832-180 and 832-185 do not apply to an entity in respect of a payment if:

(a) the payment is made under a *structured arrangement to which the entity is not a *party; and

(b) subsection 832-200(3) does not apply.