The Australian Taxation Office (ATO) has published guidance on the hybrid mismatch rules, including how the rules work and when they apply. The main guidance includes the following:
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Hybrid mismatch rules
How hybrid mismatch rules work and when they apply.
Why we have hybrid mismatch rules
Australia's hybrid mismatch rules largely follow The Organisation for Economic Cooperation and Development (OECD) hybrid mismatch and branch mismatch rules from Action Item 2 of the OECD Base Er…