Section 389 — Income Tax Assessment Act 1936: Certain provisions to be disregarded in calculating attributable income

For the purpose of applying this Act in calculating the attributable income of the eligible CFC, the following provisions are to be disregarded: (a) except for the purposes of a reference in any other provision of this Part—sections 23AH, 23AI, 23AK and 128D, Division 15 of Part III (other than subsection 148(1)) and sections 456, 457, 459A and 461; (b) except for the purposes of a reference in Division 6AAA of Part III or in any other provision of this Part—Part 3-6 of the Income Tax Assessment Act 1997; (ba) Division 230 of the Income Tax Assessment Act 1997; (c) Division 820 of the Income Tax Assessment Act 1997; (d) Division 832 of the Income Tax Assessment Act 1997 (about hybrid mismatch rules).