Income Tax Assessment Act 1997
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Hide history noteSECTION 832-545 When an amount gives rise to a deducting hybrid mismatch 832-545(1)
A payment or other amount gives rise to a deducting hybrid mismatch if there is a *deducting hybrid in relation to the payment or other amount.
832-545(2)
Each *deduction component of the *deduction/deduction mismatch mentioned in paragraph 832-550(a) is a deduction component of the *deducting hybrid mismatch.
832-545(3)
A *deducting hybrid mismatch is also a hybrid mismatch .
Ordering rule
832-545(4)
However, a payment does not give rise to a deducting hybrid mismatch if it gives rise to a *hybrid financial instrument mismatch, a *hybrid payer mismatch, a *reverse hybrid mismatch or a *branch hybrid mismatch.
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