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Imported hybrid mismatches – ATO risk assessment framework
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On 21 April 2021, the ATO released Draft Practical Compliance Guideline (PCG) 2021/D3 which sets out the Commissioner’s compliance approach and risk assessment framework in connection with the imported hybrid mismatch rules, including the Commissioner’s approach to reviewing whether a taxpayer has undertaken reasonable enquiries in relation to the rules for non-structured arrangements.
This Tax Insights provides an overview of the draft guidance.
Imported hybrid mismatches – ATO risk assessment framework
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