Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 832.10

  (1)   The Subdivisions of Division   832 of the Income Tax Assessment Act 1997 covered by subsection   (2) apply to assessments for income years starting on or after 1   January 2019.

  (2)   The Subdivisions are as follows:

  (a)   Subdivision   832 - C (Hybrid financial instrument mismatch);

  (b)   Subdivision   832 - D (Hybrid payer mismatch);

  (c)   Subdivision   832 - E (Reverse hybrid mismatch);

  (d)   Subdivision   832 - F (Branch hybrid mismatch);

  (e)   Subdivision   832 - G (Deducting hybrid mismatch);

  (f)   Subdivision   832 - J (Integrity rule).