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Hybrid Mismatch Rules in Australia
If you're an Australian company currently claiming tax deductions for cross-border payments then you MUST consider the imported mismatch rule.

The hybrid mismatch rules, introduced in 2018, are some of the most complex rules for taxpayers to apply. Very broadly, they typically apply where there is a cross-border payment which gives rise to a deduction/non-inclusion or double deduction outcome due to the tax system of two countries treating an arrangement or entity differently.

- What is Hybrid Mismatch?
- Who does it apply to?
- What if your cross-border payment is subject to Hybrid Mismatch?
- Are you at risk?
- ATO Recommendations

Sep 8, 2021 04:00 PM in Canberra, Melbourne, Sydney

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