Income Tax Assessment Act 1997
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Hide history noteSECTION 832-320 Hybrid payer 832-320(1)
An entity (the test entity ) is a hybrid payer in relation to a payment it makes if:
(a) subsection (2) applies to the entity in relation to a country and the payment; and
(b) subsection (3) applies to the entity in relation to a different country and the payment.
Note:
The entity, the payments it makes, and its income or profits are generally identified disregarding tax provisions: see section 832-30 .
Deducting country - entity is not grouped with recipient
832-320(2)
This subsection applies to a test entity in relation to a country (the deducting country ) and a payment the test entity makes if:
(a) the test entity, or another entity, is a *liable entity in the deducting country in respect of income or profits of the test entity (or a part of those income or profits); and
(b) that liable entity is not also a liable entity in the deducting country in respect of income or profits of the recipient of the payment.
Non-including country - entity is grouped with recipient
832-320(3)
This subsection applies to a test entity in relation to a country (a non-including country ) and a payment the test entity makes if:
(a) the test entity, or another entity, is a *liable entity in the non-including country in respect of income or profits of the test entity (or a part of the income or profits); and
(b) that liable entity is also a liable entity in the non-including country in respect of income or profits of the recipient of the payment.
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