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ATO Discussion Paper – Tax implications of Inter-bank Offered Rate reform

On 12 August 2021, the Australian Taxation Office released a discussion paper on the tax implications of the Inter-bank Offered Rate (IBOR) reform. The ATO acknowledges that the transition to alternative risk-free rates is likely to be challenging, therefore, it is proposing to publish final guidance on the tax implications arising from IBOR reform as higher-level web-based content on the ATO website.

ATO Discussion Paper – Tax implications of Inter-bank Offered Rate reform – 16 August 2021
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