(1) A payment gives rise to a reverse hybrid mismatch if:
(a) the payment gives rise to a * hybrid mismatch under section 832-400; and
(b) subsection (3) or (4) applies.
(2) The deduction component of the * reverse hybrid mismatch is the * deduction component of the * deduction/non-inclusion mismatch mentioned in section 832-400.
(3) This subsection applies if the following entities are in the same * Division 832 control group:
(a) the entity that made the payment;
(b) the * reverse hybrid;
(c) each entity that is an investor identified in paragraph 832-410(2)(c) in relation to the reverse hybrid.
Note: For the meaning of Division 832 control group , see section 832- 205.
(4) This subsection applies if the payment is made under a * structured arrangement.
Note: For the meaning of structured arrangement , see section 832- 210.