Other Accounting And Financial Disclosures Miscellaneous Hybrid Mismatch Amount The amount of hybrid mismatch, which has resulted from the hybrid mismatch arrangement. Miscellaneous Hybrid Mismatch Deduction Disallowed Amount The amount of deduction disallowed for the hybrid mismatch arrangement. Miscellaneous Hybrid Mismatch Deduction Disallowed Difference Reason Code A code to identify the reason for the difference where deduction disallowed is less than the importing payment made under the hybrid mismatch arrangement. Valid values are: 1 = The offshore hybrid mismatch is less than the amount of importing payments, and the offshore hybrid mismatch has been wholly neutralised by deductions disallowed under section 832-610 of the ITAA 1997 2 = The offshore hybrid mismatch was neutralised, in whole or in part, by a foreign importing payment with higher priority under subsection 832-615(2) of the ITAA 1997 3 = The offshore hybrid mismatch was neutralised, in whole or in part, by a foreign importing payment with equal priority under subsection 832-615(2) of the ITAA 1997 4 = The payments are excluded from the definition of an importing payment under subparagraph 832-625(3)(b)(i) of the ITAA 1997 as it was made through an interposed entity which is subject to foreign hybrid mismatch rules 5 = The payments are excluded from the definition of an importing payment under subparagraph 832-625(3)(b)(ii) of the ITAA 1997 as an interposed payment gave rise to a deduction/non-inclusion mismatch 6 = The amount of deductions for the importing payments, or the amount of foreign income tax deductions for any interposed payments, were less than amount of importing payments 7 = The deductions disallowed equals the amount of the importing payments 8 = Other Miscellaneous Hybrid Mismatch Payment Indicator This indicates if the entity has made or received payments at any time during the income year, under a hybrid mismatch arrangement. A choice of TRUE/FALSE values: TRUE = The entity has made or received payments under a hybrid mismatch arrangement. FALSE = The entity did not make or receive payments under a hybrid mismatch arrangement. Miscellaneous Hybrid Mismatch Payments Code A code to identify the type of hybrid mismatch payment. Valid values are: Structured = Payment made under structured hybrid mismatch arrangement Non-structured = Payment made under non-structured hybrid mismatch arrangement No payment = No payments were made