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Imported hybrid mismatches – Final ATO guidance released – 16 December 2021

Tax insights

On 16 December 2021 the ATO released its final compliance guideline and risk assessment framework in relation to the imported hybrid mismatch rule. This finalises the draft released earlier this year and comes as many taxpayers are ending their second income year in which the far reaching and highly complex imported mismatch rule applies to cross-border arrangements.

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