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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 832.10

Application of Division 832 of the Income Tax Assessment Act 1997 (other than imported hybrid mismatch rule)

             (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).



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