(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).