The Australian Taxation Office (ATO) has published draft Taxation Determination (TD) 2024/D1 - Income tax: hybrid mismatch rules - application of certain aspects of the 'liable entity' and 'hybrid payer' definitions. Comments on the draft Determination are due by 19 April.

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What this draft Determination is about

1. Division 832 of the Income Tax Assessment Act 1997 (ITAA 1997) contains …