Schedule 7 Hybrid and other mismatches

1. Introductory
2. Meaning of “tax” etc and treatment of cases where tax charged at a nil rate
3. CFCs and foreign CFCs: qualifying CFC amounts
4. Hybrid and other mismatches from financial instruments: qualifying capital amounts
5. Hybrid transfer deduction/non-inclusion mismatches: qualifying capital amounts
6. Hybrid payee deduction/non-inclusion mismatches
7. Multinational payee deduction/non-inclusion mismatches
8. Hybrid entity double deduction mismatches: use of restricted deduction
9. Imported mismatches: dual inclusion income
10. Adjustments in light of subsequent events: accounting treatment
11. Commencement