Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A payment or other amount gives rise to a deducting hybrid mismatch if there is a * deducting hybrid in relation to the payment or other amount.
(2) Each * deduction component of the * deduction/deduction mismatch mentioned in paragraph 832 - 550(a) is a deduction component of the * deducting hybrid mismatch.
(3) A * deducting hybrid mismatch is also a hybrid mismatch .
Ordering rule
(4) However, a payment does not give rise to a deducting hybrid mismatch if it gives rise to a * hybrid financial instrument mismatch, a * hybrid payer mismatch, a * reverse hybrid mismatch or a * branch hybrid mismatch.