Income Tax Assessment Act 1997

**TABLE OF SECTIONS**
Operative provisions
832-105	When a payment gives rise to a deduction/non-inclusion mismatch
832-110	When a payment gives rise to a deduction/deduction mismatch
832-115	Disregard effect of Division in determining deductions
832-120	Meaning of *foreign income tax deduction*
832-125	Meaning of *subject to Australian income tax*
832-130	Meaning of *subject to foreign income tax*
832-135	Safe harbour for translation rates

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