Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 832 - Hybrid mismatch rules  

Subdivision 832-K - Modifications for Division 230 (about taxation of financial arrangements)  

Operative provisions

SECTION 832-780  

832-780   Section 832-20 applies to Division 230 losses  

To avoid doubt, the reference in paragraph 832-20(1)(a) to a loss includes:

(a) a loss from a *Division 230 financial arrangement; and

(b) an amount treated under section 832-790 as a separate loss from a Division 230 financial arrangement.