Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 832.100

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