Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This section applies in relation to an * imported hybrid mismatch if, apart from this section, an entity would be entitled to a deduction in an income year in respect of a payment that gives rise to the imported hybrid mismatch.
(2) So much of the deduction as does not exceed the amount of the * imported hybrid mismatch is not allowable as a deduction.
Note: The amount of the imported hybrid mismatch is worked out under section 832 - 630.