The Australian Taxation Office has published Law Companion Ruling (LCR) 2021/1 on OECD hybrid mismatch rules - targeted integrity rule. LCR 2021/1 is effective 1 January 2019.

---

What this Ruling is about

This Ruling provides the Commissioner's view of particular aspects of the law in relation to the hybrid mismatch targeted integrity rule in Subdivision 832-J of the Income Tax Assessment…