ITAA 1997 s 832

Compendium

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

Part IVA of the Income Tax Assessment Act 1936 and restructures of hybrid mismatch arrangements

OECD hybrid mismatch rules - concept of structured arrangement

Compendium

Income tax: hybrid mismatch rules - application of certain aspects of the 'liable entity' and 'hybrid payer' definitions

ATO compliance approach to taxation issues associated with cross-border related party financing arrangements and related transactions

OECD hybrid mismatch rules - concept of structured arrangement