Australian anti-hybrid rules


Australian anti-hybrid rules

On 24 November 2017, the Australian Government released exposure draft legislation (the ED) addressing hybrid mismatch arrangements.

In this Tax Insights, we outline the scope of the proposed Australian measures. The response is largely in line with the OECD recommendations, but does go further with the Government indicating that it will consult further to develop a targeted integrity rule to address situations where multinational groups investing into Australia seek to “circumvent the hybrid mismatch rules”. The start date for the ED measures will depend upon when Royal Assent is given after the law is passed by Parliament: at the earliest, the measures are expected to commence in late 2018 or early 2019.

Submissions in respect of the ED are due by Friday, 22 December 2017.


Published: November 2017

Australian anti-hybrid rules
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