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)  

Guide to Subdivision 832-K

SECTION 832-775   What this Subdivision is about  


This Subdivision contains modifications applying to gains and losses from financial arrangements.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
832-780 Section 832-20 applies to Division 230 losses
832-785 Adjusting Division 230 loss
832-790 Modifications relating to Division 230 gains and losses


 

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