OECD issues

Section 177DA of the Income Tax Assessment Act 1936 : schemes that limit a taxable presence in Australia

OECD hybrid mismatch rules - concept of structured arrangement

OECD hybrid mismatch rules - targeted integrity rule

OECD hybrid mismatch rules - concept of structured arrangement

Administering general anti-abuse rules, such as a principal or main purposes test, included in any of Australia's tax treaties

Treaty shopping arrangements to obtain reduced withholding tax rates