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INCOME TAX ASSESSMENT ACT 1997 - SECT 832.100

What this Subdivision is about

This Subdivision sets out rules about identifying deduction/non-inclusion mismatches and deduction/deduction mismatches.

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

Operative provisions



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